Underwater Realm - CT PTU Tut - Mermaid Treasures by Jackie's Jewels

I am using a beautiful scrap kit by Jackie's Jewels named Mermaid Treasures

HERE

A lovely tube by Zlata available HERE

Mask is by Millie #41 HERE

FTU Font Procelain

No Outside filters used

Don Not Forget Your Drop Shadows

Here We Go!

Open new image 700 x700. If you are going to animate, flood fill white. C/P tube of choice. (If you are animating and if you are using the same  tube I am C/P the  the crown  c/p those layers separately from tube.  El wave, c/p and place underneath left side of tube. El sand resize to 70 c/p and place underneath Wave. El Porthole resize to 90 c/p and place behind tube. Magic Wand, click on Porthole expand by 15. Paper 4 resize to 60 c/p and place behind port hole selections, invert delete, deselect. Duplicate paper layer go to Properties: Burn. El Petrified Wood resize to 60 c/p and place to the bottom right behind tube. El Seaweed 2 resize to 50 c/p and place inside frame towards middle. El Flowers resize to 50 c/p and place to the right by tube, duplicate this layer, flip horizontal and place towards far left behind tube. Go back to El Seaweed resize again by 80. C/p and place to far right by frame, duplicate this layer flip horizontal and place to the far left of frame. El Clam Shell resize to 20 c/p and place towards bottom by flowers. El Flower 3 resize to 20 flip horizontal c/p and place by Clamshell. I duplicated this Flower layer twice and scattered them around bottom. Take Elements Fish 4, Fish 2 and Sea Animal. I resized them to 30. you can get as creative as you want, I c/p the 3 elements and scattered them around my tag. El Jellyfish c/p and place towards left side in fron of Frame. El Netting resize to 30 c/p and place on top over Frame. El Anchor resixe to 30 c/p and place to the bottom right behind flowers. El Bubbles 2 resize to 70 c/p and place to the left side of Frame.  If you are happy with your tag great! Duplicate your tube layer, adjust guassian blur 6.0 properties overlay opacity 55. If you are not going to animate merge visible, add your mask. merge visible again. Add your Name, CR and License info. 
To Animate Click on you Crown and Necklace layer. Copy and paste onto Animation Shop Go to Effects - Insert Image Effects

**Remember you can always play around with the settings :D**
Click ok once you have the settings you like. My animations has 18 Frames..Go to the first Frame of you animation - Delete. Now I have 17 frames. Back to PSP close off Necklace and Crown layer. Copy merge rest of tag to Ani Shop. Duplicate your tag until have 17 frames. On you animations Select All , Copy - go to your tag Select All - Paste onto current frame.  Saves as Gif and you are done!
Thank you for looking!