Open up a new image, transparent, 600x600
Flood fill this white
Open a heart preset shape.
Foreground colour #ab4477 & background null.
Width 13.
Draw out your heart whilst holding Shift on your keyboard to get a perfect heart shape.
Then go to objects, align, center in canvas.
Layers, convert to raster.
I added effects, inner bevel with these settings.

Click in your heart with your magic wand.
Selections modify expand by 6.
Copy & paste your paper onto your heart.
Selections, invert & hit delete on your keyboard.
Now paste your tube into your heart & again hit delete on your keyboard.
Selections, select none.
On your layer panel on the right hand side, move your paper & your tube layers below your heart layer by dragging them down.
Add a dropshadow of choice to your heart layer.
Make sure your tube is highlighted, go to the drop down scroll on your layer palette down the right hand side & change the blend mode.
I changed mine to hard light but yours might look better in a different mode.
I added a dropshadow to my tube.
Vertical & horizon 0, opacity 20, blur 14, colour black.
Click on your white background, layers, add new raster layer.
Add a flower of your choice.
I then used mura meister/ copies, changing the bottom drop down menu to H-tile (circle) & the clicking ok.
If you do not use filters you can just copy & paste your flower & duplicate.
Layers, duplicate & move them around until you are happy.
If you do this you will need to merge them all together.
Close off everything that isn't your flower & then layers, merge, merge visible.
Make sure one of your flowers is highlighted before you do this.
Now go to layers load/save mask, load mask from disk, find your mask & press ok.
Layers, merge, merge group.
This layer should be just above your white background.
I changed the opacity to 36.
Now add a doodle of your choice above your mask layer.
I resized mine & added a drop shadow.
I then duplicated a couple of times, flipped it & mirrored it until i was happy.
Click back on your top layer & copy & paste your roses supplied.
Click on your pick tool.
Mine is in with my move tool.
Now click on the roses where the two curvy arrows are & rotate it till your are happy & it matches with your heart.
Paste more roses & do this until they are placed all around your heart.
I erased some of my roses at the top so they fitted in the curves of the heart.
Copy & paste your wordart onto your tag & place where you think it looks best.
I resized my wordart to fit in the bottom of my heart & then added a dropshadow as before but changing the colour to white.
I then added this about 3 times.
At this point i resized my tag to 500x500 & then added the cr info.
Now add your name to your tag.
I used the font called love.
I added one letter at a time so i could place them in a curve around my heart.
I used the same colour i used for my heart #ab4477.
I then cutout all my letters.
Effects, cutout with the following settings.
The colours will need to be changed to suit yours.Save your tag as a gif.

There you go, you have finished.
I hope enjoyed this tut.
Hugs Kim xxx