Let's start!

Shadows to all elements and tube:
V2   O71
H1    F6

1. Open your template "MV_Template11" and resize to 80%. Remove the credit layer and close all others except the "background" layer.
Click on your background layer and Images-> Canvas Size -> enter 650x650 and fill with color # FAFBFA. We have space to work now!

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2. Open your mask "dmsk0328.jpg". Add new layer and fill with a color of your choice.
I used color # 35ADD9.  Apply your mask Mask -> New -> From a picture -> Ok
Duplicate your mask once and change the color - I used paper"Seachell_SSS_Paper4"
Then Masks-> delete for the 2 masks and change the opacity of your masks. Put the first at 88% and the toher one at 52%..

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3.  Open the layer "strip 3". Choose a paper of your choice "Seachell_SSS_Paper8"
Click on Selections-> Select All-> Float-> Defloat and add paper.

Open the layer "strip 2" and -> Selections-> Select All-> Float-> Defloat and apply your paper of choice. I used "Seachell_SSS_Paper3"

Open the layer "strip 1" and -> Selections-> Select All-> Float-> Defloat and apply your paper of choice. I used "Seachell_SSS_Paper2"

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4. Open your element "Seachell_SSS_Element12" and resize to 15%. Copy and paste as new layer and place as in my results above.
Duplicate this layer-> Layers-> duplicate and then click on Images-> then change the color and place at the bottom on the left. See my results above.

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5. Open the layer "center rectangle" -> Selections-> Select All->  Float-> Defloat  and -> Selection-> Modify-> expand by 4. Do not to deselect - add your water image.

Open your animation shop and paste your water image. Apply this effect.
Effects-> Insert an effect on an image and use these settings:

  Edit-> select all-> File-> Export Frames to PSP-> Go back to PSP.
Copy paste as new layers your images and give them a name "water1, water2 etc ..." there are 7 in total.

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6. Open the item "Seachell_SSS_Element49" and resize to 18%. Copy and paste as new layer.
Duplicate and placeat the bottom as in my result above.

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7. Open the layer "Frame" and  Selections-> Select All-> Float > Defloat and apply a paper. I used
"Seachell_SSS_Paper10". Then apply -> Alien Skin> Eye Candy 5 Impact-> Glass with the following settings:

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8. Open  "Seachell_SSS_Element47" resize to 30% and copy and paste as new layer. Open your layer "circles" and fill with color # 35ADD9 or a color of your choice.
 Alien Skin-> Eye Candy 5 Impact-> Glass with the following configurations:

Lower the opacity of the layer to 79%.

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8. Open the item "Seachell_SSS_Element38" and resize to 40%. Images->Rotate->Right->Free 20°
Paste on the right as a new layer. See my result. Duplicate ->Images ->Mirror and position as in my result.

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9. Open" Seachell_SSS_Element55 " and resize it to 40% -> Images-> Rotate-> -> Right-> Free 20°
Copy paste as new layer and put it on the right as in my result-> Duplicate and -> Images -> Mirror and position as in my result.

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10. Open your tube and resize if necessary. Copy and paste as new layer in front of the palm tree.
Open the item "Seachell_SSS_Element24" and resize to 18% . Copy and paste as new layer at the bottom of your image on the left.

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Text:
My font "Tiamaria Script" size 72.

Use color #204156 or one of your choice as foreground and use your water image for the background like this:

Write your text and copy paste your text as a new layer on your tag -> Selections-> Select All-> float -> Defloat. Selection> Modify-> Expand by 2 and fill with white. Move the text on top of the white layer.  Effects-> Effets3D-> Inner Bevel with the following configurations:

Then  Effects-> Texture -> Weave:

Gap Size: 1
Width: 3
Opacity: 1

Add the credits.

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Animation

Close the water layers 2, 3, 4, 5, 6, 7 and background. Keep open water layer 1 and merge-> Layers-> Merge-> Merge visible. Copy and paste your image as new image.  New Layer and fill with color # FAFBFA and drag this layer below your image.

Back on the other image and Cancel and open the water layer 2. Merge all-> Layers-> Merge-> Merge visible layers, copy and paste as new layer etc... repeat until your 7th image.

Now you have your 7 images + your background layer. Close all layers except the background and the first image and merge.
Copy paste your image in your animation shop and return to PSP.

Cancel and do the same with the other 6 images. Copy in paste into animation shop after your first frame. Edit-> Select All-> Right click on the first image-> image properties and set to 25:

Your tag is now finished. Save your tag as a gif. I hope you enjoyed this tutorial.

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