Here is another tut from me.  I used the art work of Di Halim from pics for design.  That you can purchase here.  The scrap kit I used is called Hot Jinx by Bibi's Collection.  It can be purchased at Scraps and the City here.  Filters used are Eye Candy 3.1 and Eye Candy 4.  Remember to gradient glow and drop shadow, whenever you desire.
To start, I opened my 700 x 700 image.  I used papers 3, 13, and 14 for the background with two different masks.  Between the front two mask layers, I copy and pasted element 41, and I sized it to fit in the corner to be seen.  Duplicated the layer and mirrored it.  In front of that, I pasted element 65 and sized to fit.  Element 81 was put in front of that to where I wanted, then duplicated, and flipped it, so it could be seen the way I wanted.  Now, the rest is in front of the mask layers.  Element 73 was put on to look like it was an effect coming from the moon.  Element 53 was copy and pasted on where I wanted, duplicated, and flipped to have it on the top and bottom.  Element 51 was put on to look like it was coming up from the bottom cloud effect.  Element 11 was copy and pasted on, duplicated to the number you want, and spread to different areas to have them appear around the tag.  When I duplicate an element, I, usually, merge the layer down when the fit is right, so I can move it how I want and put effects all at once.  Element 19 was put on and sized to fit.  I duplicated it.  The back one was inner beveled with eye candy 3.1, and the front one I used bevel with eye candy 4 and inner bevel with 3.1.  I changed the  properties on the front and back, so they would appear the way they are.  Element 33 was copy and pasted and sized to fit the bottom of the tag.  Element 76, 56, 43, and 13 were used to copy and paste wherever you want to show them.  (You may notice that element 56 has the word a lot spelled wrong.)  Element 37 and 77 were placed to show a moon with a cloud cover effect.  From here, you put your watermark, copyright, and whatever wording you want on the tag.  Below, I used the Jinx tubes that can be bought at Scraps and the City, too, and the scrap kit was made to go with them. Please ask questions or show off tags made from my tuts! I would like to have a slide show to show off others, someday. Hugz and thanks for stopping by, Karee