Scrapkit is Starfish Sweet from Conchi at Designing Scraps here and you can purchase this gorgeous kit here or here. Thank you Conchi!
Font is Reklame Script here.
~This tutorial was written assuming you have working knowledge of PSP~
Dropshadow for tut:
Open a new 600x700 canvas.
Paste frame rope as a new layer/resize 30%.
Click inside frame with your magicwand/selections/modify/expand by 5.
Paste paper 15 below frame layer/selections/invert/delete/do not deselect.
Paste boat/resize 50%/edit/repeat resize/position/delete/deselect.
Paste dolphin/resize 50%/edit/repeat resize/position.
Right click on dolphin/merge/merge down to boat/right click on layer/properties/change opacity to 70.
Hide bottom raster layer/layers/merge/merge visible/dropshadow/unhide layer.
Paste glitter frame below merged layers/resize 30%/dropshadow.
Paste embellishment 2/resize 35%/layers/duplicate 1 time/position/dropshadow.
Moving up top/paste/position/dropshadow following:
Sand 2/resize 40%/edit/repeat resize/layers/duplicate 1 time
Castle/resize 50%/edit/repeat resize
Fishing 2/resize 45%
Anchor 2/resize 80%
Bow 2/resize 65%
Shovel 2/resize 50%/edit/repeat resize
Image/resize all layers 30%.
Hope you enjoyed my tut :)