Supplies:

PTU kit Escape by Pimp'd Designz available at Pimp My Tags W/Scraps.

Tube of choice. I used the awesome work of Jenna-Lee available at The Psp Project.

Font of choice. I used FX Foxboro Script.

Let's Get Started:

Open a new 700 x 700 image.

Paste frame 05. Image> Resize to 85%. Use the pick tool to move it towards the bottom of the image.

Paste pp-02. Image> Resize to 75%. Drag behind the frame. Position as desired. Select the frame layer. Use the wand tool to click inside of the frame. Selections> Modify> Expand by 3. Selections> Invert. Select the paper layer and hit the delete key on your keyboard. Selections> Select None.

Paste life-preserver. Image> Resize to 35%. Drag to top and position at the bottom right of the frame.

Paste palm-tree. Image> Resize to 50%. Drag to bottom and position at the top right of the frame.

Paste cluster-01. Image> Resize to 50%. Drag behind the life-preserver layer. Position behind the life-preserver.

Paste bottle. Image> Resize to 35%. Position at the bottom left of the frame.

Paste anchor. Image> Resize to 30%. Position over the bottle.

Paste water-bird. Image> Resize to 90%. Drag above the frame layer and position at the bottom of the frame.

Paste sun. Image> Resize to 50%. Drag behind paper layer. Position at the top left.

Paste string-01. Image> Resize to 50%. Drag above the frame layer and position on the left of the frame.

Paste tube of choice. Drag behind the frame layer. Effects> 3D Effects> Drop Shadow: Vertical 2, Horizontal 2, Opacity 40, Blur 5, color black. Select the paper layer. Selections> All. Selections> Float. Selections> Defloat. Selections> Invert. Select the tube layer and hit the delete key on your keybaord. Selections> Select None.

Shadow layers except the water-bird, string, tube, paper, and sun.

Merge Visible.

Image> Canvas Size 700 width by 575 height.

Image> Resize to 650 width by 534 height.

Reenter with pick tool.

Add copyright.

Add name with font of choice. I used SF Foxboro Script size 65 bold color #1899cc.

Adjust> Add/Remove Noise> Add Noise: Gaussian 20 monochrome checked.

Drop shadow same settings as before.

Merge visible.

Save as PNG.