Tube of choice i used Misticheskaya.
You need a licence to use this art,you can purchase one HERE.
FTU Fun in the sun scrapkit HERE.
Aqua mask 174 HERE.
File new 650x650 fill with white,new layer fill sky blue
MM clouds default settings.Mask select and apply mask
Merge mask layer visable.
Open frame copy paste as new layer on top center of mask.
magic wand click inside frame and the small bit
at the bottom right too, selections modify exspand by5
Resize paper24 paste as new layer place
to top of frame selections invert delete on keyboard
drag below frame, Resize sandcastle paste as new layer
place bottom left of frame delete on keyboard.
Open sunlight from supplies edit copy paste as new layer
Select none drop shaddow frame.
Resize tube of choice paste as new layer place
on top left of frame drop shaddow.
Open wordart from supplies, edit copy paste as new layer
place to top right of frame.
Open sand1 paste as new layer place to bootom of frame
move down on top of mask layer.
Resize seagull2 paste as new layer image mirror
place bottom left of frame drop shaddow.
Open seachells1 use selection tool cut round bottom right
shell edit copy paste as new layer resize place
under tubes foot drop shaddow.
Resize seagull1 paste as new layer image mirror place
on top right of shell drop shaddow.
Resize starfish paste as new layer place under seagull1 drop shaddow.
Resize rope paste as new layer image flip
place move to top drop shaddow.
Resize boat image mirror paste as new layer place
bottom right of frame drop shaddow.
Add url copyright and watermark.
Add name place to bottom right of frame drop shaddow.
Delete white background save as PNG.
Hope you enjoyed doing my tut, thanks for trying it.