This is my very first tutorial, so I hope you'll have a little patience with me :D
First of all I want to thank Marijke for her help and commitment with this tut.
Oke lets go!

Filters you need: Filters Xero Porcelain
Supplies: download here

The background and the tube were made by myself: ©Misty
The tube A new day was made by me, it's from a painting by Alan Giana

The background and tubes are in the supplies,
but you may use your own of course.

If you want to make your own background make sure there is room left at all sides, that's needed for this tut. See my example:

Take your background in front of you.
Get the tube Anewday (or your own tube) and paste it as a new layer on your background.
Put it on a nice place, Ajust - Sharpen - Unsharp Mask.

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Paste the tubes of the seagulls (or your own birds) on a nice place on your background.
Paste the tube of the man (or your own tube) in the left bottom corner,
but put it a big piece over the edge left and bottom.
Later on you'll see why.

In your layer pallet set the Blendmode on ± 75-85.
Image Canvas Size modify: 550-440.

Now to see you that the tubes of mountain, water and the man sticking out,
put these until the outer edge, concerning there still across and your tubes won't suffer.

Pick 2 light colors from your image.
I used: #f5d2c7 for the foreground and #ffffff for the background.

Set your foreground on gradient: Lineair 45 degrees Repeat 1 invert on.
Layers: New rasterlayer, fill with your gradient. Layers: Arrange to the bottom.

Activate this layer (raster 1) and select the outer edge with your magic wand.
Selection invert, Bordermania -Frame 2 - put the 2 upper slides on 2, the rest continues stand.
Merge all layers (with selection still going)
Drop Shadow H 15-V 15-D50-V20 repeat with H&V op -15.

Selection invert.
Noise add: Add Noise of 30 Uniform and Monchroom.
Filter Xero -Porcelain standaard.
Select none.
Bordermania-Frame 2 - put the 2 upper slides on 2, the rest continues stand.
Resize your tag.
Don't forget to put your name or watermark on it.

Your tag is ready now.
I hope you enjoyed this tut.

Lots of Love, Misty