Materials needed:

 *A tube with a prominent mouth 350 x 350 pixels
Make it the same size as the one in the tutorial.
* A tube that compliments the mouth-image.

* A font

 *Selections.
  
Supplies: download here
  
Filter Unlimited 2.0
download here
  

Method:
  
Open your tube and choose two colors.

Foreground = dark color

Background = light color

Make a gradient with these settings:

Minimize your tubes/images for now.
  
Open a new transparent canvas 400 x400 pixels.
Fill the canvas with the gradient.
Adjust-- Blur-- Gaussian Blur 40.
Effects -- Image Effects-- Offset,

with these settings:

 

  
Duplicate this layer.

Select All

Copy and Paste your tube into the selection.
Change the opacity of this layer to 18%

or the opacity you like.

Deselect
 Layers -- Merge -- Merge Visible
  
Effects -- Plugins -- I.C.Net Software's Filters Unlimited 2.0 --

Buttons & Frames-- Mirrored Frame - slide on 67.
Layers -- Merge -- Merge All
  
Add a new raster layer.

Selections -- Load / Save -- Load from Disk

-- find the "lisa0153"- selection.

Fill with your dark color.

Effects -- Texture Effects -- Blinds

2 -- 100 --Vertical --
the dark color of the blinds should be your light color,

and the light color should be your dark color.

Copy your tubes and paste into selection.

Reduce the opacity of this layer

to 80% in your layers palette.
Effects -- 3D effects

Drop Shadow--1/1/100/1 /color - your dark color

Repeat the Drop Shadow but this time with H & V on -1.
 
Layers -- new raster layer.
Selections--Load/Save -- Load selections from disk--

find the " lisa0253"- selection.
Copy your tube and paste into the selection.

Change the opacity of this layer to 80%.

Effects -- 3D Effects

Drop Shadow: 1/1/100/1/ color white (or any color you prefer).
Repeat the drop shadow but this time with H&V on -1.

Layers -- Merge -- Merge All.
 
Selections -- Select All--

Modify -- Contract by 10 pixels.

3D Effects -- Drop Shadow

1/1/100/1.

Repeat but with H&V on -1.

Add a new layer, type your text

with the  'Babylon5 Hallow'- font, size 48.

Repeat the same drop shadows as before.
Your tag is finished.
 

Here is another example.