Font of choice.

I used a drop shadow of vertical 0, horizontal 5, opacity 35, blur 15.

Open a new transparent canvas 600 by 750 pixels and fill with white.

Make a new layer, paste paper 2 into the selection, deselect, apply the mask and resize it 90%.

Paste element 3, resize 50% and position.

Paste element 90 and resize 40%, draw a selection with you freehand selection tool on point to point around the inside of the doors, paste paper 2 below the element, resize it 25% and position, invert the selection and hit delete, deselect and apply the shadow to the element.

Paste element 44, resize 60%, position between the doors and the paper and apply the shadow.

Paste wordart 3 on the top, resize 40%, position and apply the shadow.

Paste element 81, resize 55%, mirror and position.

Paste element 65, resize 45%, position and apply the shadow.  Duplicate the copy of element 81 and bring it to the top, erase the large part on the right so the dolphin is jumping through the wave then merge it down onto the dolphin and merge down again onto the bottom copy of the wave.

Paste element 44, resize 50%, position on the paving on the right, duplicate and move the copy over to the left, duplicate the top copy again, mirror this one and move it down and to the right and apply the shadow to each.

Paste element 94, resize 15%, position and apply the shadow.

Paste element 74, resize 15%, position and apply the shadow.

Paste element 28, resize 17%, position and apply the shadow.

Paste element 14, resize 30%, position and apply the shadow.

Paste element 89, resize 45% and mirror, position and apply the shadow.

Paste element 97, resize 30% and rotate 20 degrees to the right, position and apply the shadow.

Paste element 42, resize 20%, position and apply the shadow.

Paste the tube, resize 12%, position and apply the shadow.

Paste element 7, resize 15%, position and apply the shadow.

Paste element 78, resize 25%, position and apply the shadow.

Paste element 1, resize 15%, position and apply the shadow.

Paste element 4, resize 17%, position and apply the shadow.

Paste element 46, resize 30%, position and apply the shadow.

Paste element 68, resize 17%, position and apply the shadow.

Paste element 26, resize 25%, position and apply the shadow.

Paste element 11, resize 15%, position and apply the shadow.

Paste element 62, resize 15%, position and apply the shadow.

Paste element 75, resize 18% and mirror, position and apply the shadow.

Paste element 64, resize 12%, position and apply the shadow.

Paste element 10, resize 10%, position and apply the shadow.

Paste element 16, resize 15%, position and apply the shadow.

Paste element 41, resize 15%, position and apply the shadow.

Paste element 43, resize 20%, position and apply the shadow.

Paste element 48, resize 13%, position and apply the shadow.

Paste element 40, resize 18%, position and apply the shadow.

Paste element 72, resize 12%, position and apply the shadow.

Paste element 87, resize 12%, position and apply the shadow.

Paste element 63, resize 12%, position and apply the shadow.

Paste element 70, resize 20%, position and apply the shadow.

Paste element 67, resize 25%, position and apply the shadow.

Paste element 66, resize 15% and mirror, position and apply the shadow.

Paste element 73, resize 15%, position and apply the shadow.

Paste element 92, resize 18%, position and apply the shadow.

Paste element 51, resize 30%, position and apply the shadow.

Paste element 50, resize 25%, position and apply the shadow.

Paste element 24, resize 12%, position and apply the shadow.

Paste element 19, resize 12%, position and apply the shadow.

Paste element 80, resize 15%, position and apply the shadow.

Paste element 49, resize 13%, position and apply the shadow.

Paste element 34, resize 15%, position and apply the shadow.

Check your layers and make any adjustments, then crop your tag, add your copyright information and text and export on a transparent background as a png.