Font of choice.

I used a drop shadow of vertical 3, horizontal 5, opacity 45, blur 10.

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

Make a new layer, select all, paste paper BJM1_pp2 into the selection, deselect, apply Rachel's mask, resize it 90% and move up.

Paste my mask, select all, float and defloat, paste paper vol125 pp(1) as a new layer and position it so the sea is over the selected mask, invert the selection and hit delete on the paper, deselect, delete the black layer, resize the paper layer 70%, mirror it and move into place.

Paste sun, resize 50% and position.

Paste tree 1, resize 55%, position and apply the shadow.

Paste bar, resize 50%, position and apply the shadow.

Paste flag, resize 25%, position and apply the shadow.

Go back to the tree, duplicate it and bring the copy to the top, now erase the bulk of it leaving just those leaves on the left so they come over the top of the bar.

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

Paste drink 4, resize 15%, position and apply the shadow.

Paste flower 4, resize 30%, position and apply the shadow.

Paste lifesaver, resize 15%, position and apply the shadow.

Paste flower 12, resize 15%, position and apply the shadow.

Paste leaf 4, resize 30%, position and apply the shadow.

Paste floaties, resize 35%, position and apply the shadow.

Paste car 2, resize 40%, position and apply the shadow.

Paste box 2, resize 15%, position and apply the shadow.

Paste tree 3, resize 25% and mirror, position and apply the shadow.

Paste flower 20, resize 20%, position and apply the shadow.

Paste rock 1, resize 40%, duplicate, position and apply the shadow to each.

Paste cooler 2, resize 20%, position and apply the shadow.

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

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

Paste grass, resize 45%, position and apply the shadow.

Paste rock 3, resize 30%, position and apply the shadow.

Paste starfish 2, paste 8%, position and apply the shadow.

Paste flower 8, resize 12%, position and apply the shadow.

Paste flower 9, resize 12%, position and apply the shadow.

Paste fruit 5, resize 10%, position and apply the shadow.,

Paste fruit 1, resize 13% and mirror, position and apply the shadow.

Paste coconut 1, resize 10%, position and apply the shadow.

Paste rock 2, resize 20%, position and apply the shadow.

Paste fruit 8, resize 5%, position and apply the shadow.

Paste fruit 4, resize 5%, position and apply the shadow.

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

Paste dock 1, resize 35%, position and apply the shadow.

Paste the tube, resize 25%, position and apply the shadow.

Paste bag 2, resize 20%, position below the tube and apply the shadow.

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

Paste sunscreen, resize 8%, position and apply the shadow.

Paste radio on the top, resize 13%, position and apply the shadow.

Paste dog, resize 15%, position and apply the shadow.

Paste bubble 2, resize 35%, mirror and position.

Paste water 1, resize 45% and position.

Paste coral, resize 13%, position and apply the shadow.

Paste rock 4, resize 20%, position and apply the shadow.

Paste boat 2, resize 33%, position and apply the shadow with the "shadow on a new layer" box checked then erase the part of the shadow around the water.

Paste floatie 1, resize 13%, position and apply the shadow.

Paste bird 2, resize 10%, position and apply the shadow.

Paste bubble, resize 30% and position.

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.