You'll need:
PSP XI
A very good knowledge of PSP
WaterBrushROB & Papyrus Fonts
WaterBrushROB & Papyrus Fonts
My materials

TIP: On red words' mouse rollover you'll see captures to help you

Save texture val_1 to the pattern folder
Export the brush_rn_valentine1 file as a Brush

1.- Open canvas of 500 x 500 px

2.- Fill with white

3.- New raster layer,
Select/select all
Select/ modify/contract by 50
Fill with texture val_1
Select/None

4.- New raster layer,
Select/Select all
Select/modify/ contract by 50
Fill with color #e6191a
contract by 2 - delete
Merge down
Apply drop Shadow

5.- Paste the woman tube as a new layer
acomodate just on the right top part of the texture square
Resize if necesary
Blend Mode OVERLAY

6.- New raster layer,
With paint brush tool, look for the brush you just saved & apply in white color
Blend Mode OVERLAY

7.- Copy & paste the sensual_rn tuve as a new layer
move to the right, if not sure, please see final tag as guide.

8.- New raster layer
With selection tool, select a small rectangle at the top of the tag,
without going out of the texture main rectanfle
Fill with texture val_1
Effects/Texture Effects/Blinds
Duplicate layer
image/Flip

9.- New raster layer
With Selection tool select a small square on the left top corner of the tag
Fill with color #e6191a
Effects/Texture Effects/Weave
Opacity 48%
Duplicate layer
Image/Flip

10.- With Papyrus font, color #551509, write desire phrase
place at the top of the tag

11.- With WaterBrushROB font, color white write your nick/name
Apply a drop shadow

12.- Add watermark

Save as a .jpg

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Tutorial writen in Toronto, Canada
Jan 19, 2008
Any similarity with other tutorials is mere coincidental