Font of choice.

I used a drop shadow of vertical and horizontal 5, opacity 75, blur 10.

Open a new transparent canvas 700 by 700 pixels and fill with white.

Open element 13, select all, float and defloat, make a new layer and paste paper 3 into the selection then copy paper 3, paste it on your opening canvas and resize 95%.

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

Paste element 5, resize 60%, position and apply the shadow.

Paste element 23, resize 95%, position and apply the shadow.

Paste frame 2, resize 85% and position.  We will come back to this.

Paste frame 3 and resize 60%, select the interior with your magic wand, expand the selection by 20, make a new layer below it and paste paper 4 into the selection, deselect and apply the shadow.

Paste the tube, resize 60%, position her so she is coming out of the frame and apply the shadow.  Close off all layers apart from the frame and tube, merge visible, open the closed layers and move the merged one into place.

Go back to frame 2 and select the section on the right, expand the selection by 3, make a new layer below it and paste paper 4 into it, paste the tube again, resize 95% and position in the frame, invert the selection and hit delete, deselect and apply the shadow to the tube.  Repeat this with the right hand section of frame 2 and the tube mirrored then apply the shadow to the frame, close off all layers apart from these fame, paper and tube ones, merge visible then re-open.

Paste element 16, resize 40%, position between these two merged frame layers and apply the shadow.

Paste element 18, resize 90%, position and apply the shadow.

Paste element 14, resize 65% and rotate 10 degees to the right, move into place erasing any large flowers on the face of the tube on the left and apply the shadow.

Paste element 2 on the top, resize 25%, position and apply the shadow.

Paste element 11, resize 30%, position and apply the shadow.

Paste element 9, resize 35%, position and apply the shadow.

Paste element 8, resize 30%, position and apply the shadow.

Paste element 17, resize 45%, position and apply the shadow.

Paste element 4, resize 40%, position and apply the shadow.

Paste element 12, resize 28%, position and apply the shadow.

Paste element 22, resize 45%, position and apply the shadow.

Paste element 1, resize 70%, position and apply the shadow.

Paste wordart, resize 80%, position and apply the shadow.

Paste element 20, resize 30%, position and apply the shadow.

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

Paste element 7, resize 25%, 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.