Supplies Needed

Tube of your choice.
I used the art of Elijah Chatzoudis, which can be purchased at  PTE.
Beautiful PTU scrap kit, Mermaid, by Sky Scraps Designs, which can be purchased at the store  Scraps And The City.
Font: MitreSquare.


Let's brgin!

1-Open an image of 800x800 pixels and flood fill it white.
Open SkyScraps-F12.png, copy, paste as new layer.
Resize appropriate.
Using the magic wand tool, click inside the frame layer.
Selections> modify> expand = 10,00.
Highlight the background layer and add a new layer.
Open SkyScraps-pp6.jpg, copy> paste into selection.
Keep the selection.
Open SkyScraps-E44.png, copy, as new layer in the lower left, resize appropriate. Place.
Selections> Invert and click delete on the keyboard.
Repeat the process in the lower right.
Selections> none.
Open the files:
SkyScraps-E5.png
SkyScraps-E8.png
SkyScraps-E36.png
SkyScraps-E10.png
SkyScraps-E1.png
Copy, paste as new layer, resize appropriate.
Place inside the frame layer.
See my tag for reference.

2-Highlight the background layer.
Open SkyScraps-E2.png.
Copy, paste as new layer, resize appropriate and position in the lower right.
Drop shadow.
Open the files:
SkyScraps-E35.png
SkyScraps-E4.png
SkyScraps-E9.png
SkyScraps-E39.png
SkyScraps-E18.png
Copy, paste as new layer, resize appropriate.
Position to your liking.
Drop shadow.
Highlight the background layer.
Open SkyScraps-E23png.png.
Copy, paste as new layer, resize appropriate.
Position to your liking.
Drop shadow.
Open your tube, copy, paste as new layer.
Place, drop shadow.
Highlight the background layer.
Open SkyScraps-E23png.png
Copy, paste as new layer, resize appropriate.
Position and drop shadow.

Add your text, marks, ©copyrights and credits and save your tag.
I hope you enjoyed this tutorial!