I am using the awesome artwork of Jose Cano
The tube is "Isla"
You need a license to use this tube, do not use without a license.
Drop shadow is usually V-2 H-2 Black, 50, 5, use what you prefer.
Let's get started
*Remember to add your drop shadow as you go along*
Open a new image 800 x 800
Paste paper 24, apply your mask, delete, merge group, duplicate,
Paste element 18, resize to 75%, move down.
Resize element 66 to 30%, paste at the bottom, duplicate three more times,
mirror one, then arrange the other two in the middle.
Paste element 95 at the bottom, resize to 95%.
Resize element 84 to 40%, paste to the left below the water layer and
showing some above the fence.
Resize your tube to 50%, mirror, paste on the right on the sand.
Resize element 4 to 75%, paste on the left above the sand.
Resize element 38 to 15%, paste on the fence in the center.
Resize element 59 to 25%, paste on the mask layer partially behind the tube,
lower the opacity to 70.
Resize element 58 to 50%, paste at the lower left on the sand in front of the tree.
Resize element 138 to 40%, paste at the bottom above the tube to cover
the straight edge of the legs.
Resize element 25 to 20%, paste at the lower left in front of the driftwood.
Resize element 3 to 15%, paste at the bottom by the sand castle.
Resize element 7 to 15%, paste on the picnic table.
Resize element 145 to 20%, paste by the first bottle.
Resize element 48 to 30%, duplicate, paste both at the top how you like.
Resize element 69 to 20%, paste at the bottom to the left by the table.
Resize element 91 to 30%, free rotate to the right at 15 degrees, paste behind
the tube on the right.
Resize element 83 to 25%, paste at the bottom by the table leg.
Resize element 93 to 20%, paste at the bottom by the bag.
Resize element 27 to 15%, paste on the right just above the tube legs, duplicate,
mirror, move below the picnic table on the left.
Resize element 81 to 45%, paste behind the dolphin.
Resize element 68 to 30%, paste on the right above the fence at the edge
of the fence, duplicate, mirror.
Resize element 146 to 30%, mirror, paste on the post behind the tube.
Resize element 14 to 15%, paste on the picnic table.
Resize element 67 to 60%, paste on the right below the fence layer.
Resize element 97 to 20%, paste at the lower left above the canvas bag at
Resize element 115 to 15%, paste on one side below the white flowers,
duplicate, move to the other side, duplicate once more and move back by the sign.
Resize element 64 to 60%, paste on the mask layer about center.
Add any other elements that you would like, make it your own.
Once happy, close off any background you had.
Crop your tag to get rid of any stray edges, merge visible.
Resize, sharpen, add your Copyright and name.