*Remember to add your drop shadow as you go along*
Open the template, duplicate, hold the Shift key the letter D, close
the original, delete the credits.
Go to Image, Canvas size, 800 x 800.
Open element 8, erase the straw, resize to 25%, apply Mura Meister-Encircle,
first 3 numbers on 20, 65, 60, move to the bottom layer.
Resize element 4 to 15%, apply Mura Meister-Encircle, first 3 numbers
on 20, 65, 58, paste above layer 1 of the template.
Resize element 9 to 15%, apply Mura Meister, first 3 numbers on
15, 58, 55, paste above layer 2 of the template.
Resize element 7 to 40%, paste on the left above the purple template,
duplicate, mirror, adjust on the right.
Select layer 3 of the template, paste the paper, invert, delete, delete
the template also.
Select layer 4 of the template, paste the paper, invert, delete,
keep selected, resize the tube to 75%, paste, delete, select none.
Do the same with layer 5, mirror the tube.
Change the blend mode to Screen on the tubes.
Select layer 6, paste the paper so the sun part shows.
Resize element 9 to 20%, paste at the bottom left, duplicate, mirror.
Resize the tube to 50%, paste at the bottom.
Resize element 5 to 20%, paste behind the tube.
Resize element 4 to 15%, free rotate to the left at 20, paste behind
the flower, duplicate, move to the left, duplicate, mirror,
duplicate, mirror, move back to the left behind the tube.
Resize element 3 to 20%, paste at the bottom right.
Resize element 10 to 23%, paste at the bottom right.
Resize element 6 to 10%, paste at the bottom above the purse.
Resize element 1 to 12%, paste at the bottom left.
Open the paper, apply mask 78 at the bottom, invert, delete, paste
at the bottom below the template layers, duplicate, move over.
Resize element 2 to 15%, paste at the bottom left below the crab.
Duplicate the star fish, move it up below the wordart, change the blend mode
to Overlay.
Resize both wordart to 75%, add a new layer, fill with #feea9c, delete
the wordart layer.
Add any other elements you would like, resize.
Crop your tag to be sure no shadows or lines are on the edges.
Then add your copyright and name.