Tube of choice,I am using the awesome Dean Yeagle,which you can purchase here,do not use unless you have a license to do so.
Scrapkit is Day At The Beach from Alyssa Scraps&Such here,you can purchase this kit here. Love this kit,so summery,lets head for the beach!! Thank you Alyssa!
Template of choice or my shell template here
Mask of choice,I am using Vix_Mask10 here Thank you Vix!
Font of choice,I am using Batang here
-This tutorial was written assuming you have working knowledge of PSP-
Open shell template,minimize.
Open a new 750x500 white image,paste shell template as a new layer. Move the template to the left side of your tag/layers/duplicate/image/mirror/right click on copy layer/merge/merge down.
Using magicwand,click inside shells.
Open paper14/image/free rotate to the right 90*/edit/paste as a new layer/selections/invert/delete.
Paste sandcastle as a new layer on first shell/resize 35%/position/delete. Repeat for 2nd shell.
Paste sun/resize 49% /position on one shell/delete.
Paste boat3/resize 55% /position on one shell/delete.
Paste grass/resize 55% /position on 1st shell/delete/repeat for 2nd shell if desired.
Repeat last steps using fish7/deselect.
Hide white background layer/layers/merge/merge visible/Dropshadow
Paste beachball/resize 48%/same dropshadow
Paste tube of choice/position/dropshadow
Paste bow2/resize 37% /position/layers/duplicate/image/mirror/same dropshadow.
Paste crab/resize 65% /position/layers/duplicate/image/mirror/dropshadow
Hide white background layer/layers/merge/merge visible/unhide layer.
Highlight background layer/paste paper15 as a new layer/right click/new mask layer/from image/invert mask data unchecked/apply mask/layers/merge/merge group.
Position mask layer behind first shell/layers/duplicate/image mirror.Right click copy layer/merge/merge down/same dropshadow.
Layers/merge/merge visible/image/resize all layers 25%.
Hope you enjoyed my tut,would love to see your results.