This tutorial is of my own creation and any resemblance to any other tuts is purely coincidental. This tutorial is for personal use only, using it for monetary gain is against our TOU's.

 Supplies:

Gimp or program of choice

PTU kit Summer Feelings from Dran Designs. You can purchase this kit at The PSP Project.

Tube of choice. I am using the art of Elias Chatzoudis. You must have a proper license to use these tubes. Purchase them at Elias Art Shop

Mask 82 from weescotslass

Font- Advent Pro

-File>New 600x600 px.

-Open element 28. Layer>Scale Layer 85%. Place in the center of canvas. Select the fussy select tool (magic wand). Click inside the lifesaver. Select>Grow 5. Open paper uuudkt (the 4th paper). Move below lifesaver. Layer>Transparency>Add Alpha Channel. Select>Invert. Press delete on keyboard. Select>None. Make the lifesaver active. Filters>Light & Shadow>Drop Shadow 2, 2, 5, black, 50.

-Open tube. Make the top layer. Scale 85%. Place at the bottom of the lifesaver. Repeat drop shadow. Layer>Duplicate Layer. Filters>Blur>Gaussian Blur on default. Change the mode to soft light.

-Open element 29. Move below the tube layer. Scale 35%. Place to the right side of tag on the center of the blue lifesaver (see mine). Using the magic wand, click inside the red lifesaver. Grow 5. Open paper uuudktf2s (the 7th one). Move below red lifesaver. Add alpha channel. Invert & Delete. Select none.

-Make the red lifesaver active. Duplicate. Scale 70%. Place above lager red lifesaver (see mine). Add paper uuu (the 1st one) to this lifesaver.

-Make the small red lifesaver active and duplicate. Place duplicate under the large red lifesaver (see mine). Add paper uuudktf2sd (the last one) to this lifesaver.

-Merge all the red lifesavers together (Layer>Merge Down). Press shift on your keyboard and click inside all 3 of the red lifesavers. Grow 5. Open tube. Place in selection. Delete. Select none. Change the mode to value. Repeat drop shadow on red lifesavers.

Elements:
58
35
27
26
47 (rotate 25)
14 (flip)
32 (flip)
33

-Open paper uuudk (the 3rd one). make the bottom layer. Apply mask. Click HERE to learn how to use masks in Gimp.

-Add your name and copyright and you're done!!