Open new image 700 by 700, I resized my tube by 35% c/p and place onto center of canvas. Make your Mask, I am using Paper 25 resized it by 70. Duplicate Mask on Copy Properties: Burn lower Opacity to 60, merge down. El 22 Drink resize by 25 c/p and place by tube to the left. El 42 beachball resize by 25 c/p and place to the right by tube. El 81 and resize by 55 c/p and place underneath tube. El 114 Palm Trees resize by 55 c/p and place towards back of tube. EL 74 Hammock resize by 40, c/p and place in fron to Treet, take eraser tool and erase the lines on Hammock layer just enough so you dont see them. EL 14 resize by 20 c/p and place by tube to the left. EL 15 Sunglasses resize by 20 c/p and place to the left. El 30 resize by 20 c/p andplace to the right by Beachball. El 63 Starfish and 91 Flower resize by 20 c/p and place to the far bottom right. El 40 Cooler resize by 15 c/p and place towards back of tube by Hammock. El 83 Sun resize by 35 c/p and place towards the top behind trees. El 2 Flamingo resize by 25 c/p and place to far left. El 117 Clouds resize by 35 c/p and place over Sun. El 110 leaves resize by 35 Flip Vertical, c/p and place to far right behind FLower. Last El 12 Birds resize to 70 c/p and place over Trees. Merge your tag. Go to Effects - Film & Filters - VIVID - Filter Color #37b5d5 - Density 15.
Add your name, CR and license info and you are done!