Tube of choice i use Di_Halim.
You need a licence to use this art,you can purchase one HERE.
FTU Splash kit,Thanks Tasha for sharing.HERE.
Montiblindsmask.Thanks Monti for sharing.HERE.
Font of choice i used Sloop ScriptOne.
Drop shaddow throughout.188.8.131.52.
File new 650x650 fill with white.
Copy and paste Paper10.as new layer.Mask new from image.
Select and apply mask,merge mask visable,i resized mine by110.
Resize Frame4 by90.Paste as new layer,magic wand,
click in center,modify exspand by5.
Use a light and a dark colour from your tube or the kit.
Make the darker colour a Linear gradient,Angle 45.3 repeats.
New layer fill with this gradient,drag below frame.
Resize Ray by50.Paste as new layer,place top left of frame,
Sharpen then drop shaddow.
Resize Fish1 by60.Paste as new layer center of frame,drop shaddow.
Resize Bubbles by45.Paste as new layer top center of frame.
Resize Seaweed by45.Paste as new layer,bottom center of frame.Drop shaddow.
duplicate image mirror place on top of fish1.
Resize Fish3 by45.Paste as new layer bottom right of frame.
Sharpen twice then drop shaddow,select none.
Resize tube by60.Paste as new layer left of frame.sharpen,drop shaddow.
Resize Kiss by45.Paste as new layer top right of frame,drop shaddow.
Resize anchor by85.Paste as new layer,rotate slightly right.
Drop shaddow place just beneath kiss.
Clamshell by45.Paste as new layer,place just benesth anchor,drop shaddow.
Resize Wheel by50.Paste as new layer place under anchor and shell,drop shaddow.
Resize Sand by45,paste as new layer bottom left of mask,duplicate image mirror.
Duplicate move just above,duplicate image mirro.
Resize Shell2 by50.Paste as new layer bottom tubes tail.drop shaddow.
Resize Shell by50.Paste as new layer right of shell2,drop shaddow.
Resize Bottle by45.Paste as new layer right of shell,
Drop shaddow,move shell and bottle behind see mine for details.
Resize Starfish colourize.Hue 129.Saturation 136,resize by50.
Paste as new layer behind bottle.drop shaddow.
Add url copyright and licence number.
Add name bottom right of tag,Drop shaddow.
Delete white background,save as PNG.
Hope you enjoyed doing my tut,thanks for trying it.