This tutorial was written by me on 4 December 2010 and updated on
4 October 2022. Any similarity to other tutorials is not intentional.
Supplies:

Tube of choice - I used a stunning Christmas tube by Eugene Rzhevskii which you can purchase at Picfordesign HERE.

Scrapkit - I used a kit called Christmas Cheer by the amazing Kittz, which you can download from the Creative Misfits Blog HERE

Mask - WSL mask 246, download from weescotslass HERE

Filters - Xero Radiance, Eye Candy 4000 gradient glow

Font of choice - MA Sexy

Don't forget to leave some love when you download!

Let's start!

Open a new canvas 800 x 800 and floodfill white.

Copy and paste frame 1.

Click outside the frame with your magic wand, selections modify expand by 5, paste paper 16 as a new layer under the frame layer, delete, select none. Drop shadow the frame layer.

Drop shadwow elements as you go, see my tag for placement

Copy and paste your tube, effects xero radiance, hit random until you see an effect you like. Duplicate the tube, and on the copy, adjust blur, gaussian blur 3. Change the blend mode to soft light. Drop shadow the original layer.

Copy and paste element xmas fairy

Copy and paste wordart element re-size 40%, gradient glow and drop shadow

Copy and paste element Ponsettia, re-size 45%

Copy and paste element snowman, re-size 45%

Create a new raster layer above the background layer. Selections, select all, copy and paste paper 2 into selection, select none. Load your mask, merge group. Lower the opacity to about 404.

Crop your tag and re-size. Add some sparkles!

Add your name and your artist's copyright and you're finished!

This is the original sample tag