Mermadia tut...

Supplies used:

Mermaid tube by Screaming Demons. Get it at SATC.

Magic Sea kit by Bibi's Collection. Also available at SATC.

Font: SP Pretty Purky

Eyecandy 4000 Gradient Glow (Font only)

Open a new image size 500 by 500.

C/P Element 35. Resize by  55%.

Select the inside of the frame with your magic wand. Selections, Modify, Expand by 20.

Add a new raster layer. C/P Paper 10 into selection.

Deselect.

C/P Element 60. Resize by 75%. Dropshadow. Position over the center of the frame layer.

C/P Element 90. Resize by 50%. Position near the bottom right of the frame.

C/P Element 96. Resize by  50%. Position over the bottom left of the frame.

C/P Element 94. Resize by 60%. Position over the left of the frame. Dropshadow.

C/P Element 31. Resize by  50%. Position along the curve of the wave. Dropshadow.

C/P Element 18. Resize by 50%. Dropshadow. Duplicate and mirror. Position both at the bottom of the tree.

C/P Element 4. Resize by 50%. Position to cover the bottom of the frame.

C/P Sand. Resize by 50%. Dropshadow. Change the layer opacity to around 60. Position under one side of the frame. Duplicate and mirror.

Select your top layer. C/P your tube. Dropshadow.

Select the paper layer. Type out your font. Apply inner bevel of choice, Gradient Glow of 3, Dropshadow.

Don't forget your copyright and watermark!