This is my creation.  I used the awesome art of Barbara Jensen you can get here.  Plus, I used a wonderful scrap kit by Disturbed Scraps at PicsForDesign that you can get here called Sci-fi Girl.  I started with a 700 x 700 new Image.  The papers I used from the front are 4, 12, and 10.  The masks I used were MisfitsChoiceMask 4, MythMask 22, and MythMask 66.  These can be found at Creative Misfits Creations here.  Ok, Element 1 is in front of the last paper 10.  Fit it to the page, and you gradient glow and/or drop shadow where you want in this process.  Element 63 is placed in front of that where you want to be able to see it.  In front of that, element 85 is placed where I wanted, duplicated, and flipped to see it on top and bottom.  I did do some hue and saturation to make the tube and parts of the kit to look different colors.  The second paper is in front of that, so you have element 110 in front of it with it placed where you want on the side, duplicated, and mirrored to the other side.  Element 98 is in front of that placed where you want to show it, duplicated, and flipped to have on top and bottom.  Element 95 is in front of that placed where you want, duplicated, mirrored, and flipped to have them show.  The last paper is in front of that.  Element 43 is in front of that where you want it to show, and element 145 is placed in the upper portion of the tag between the barb wires, duplicate the layer, and flip, so they are on the bottom and top.  This is where you create the cloud looking effect in the middle.  Element 73 is placed where you want to see the parts you want with element 139 in there for some color.  Element 87 is on top of that how you want it.  Element 137 is put to where you can see parts of it, and element 105 is on top of that.  Element 104 is on top of that placed in the corner of your choice, duplicated, mirrored, and flipped to have it on either side.  From there, element 99 is placed in the other corner, duplicated, mirrored, and flipped to have it so it is on either side.  I always merge those layers down.  Element 10 I used Eye Candy 5 Nature Smoke on it.  You can decide how much smoke you want on it.  Element 20 I beveled with Eye Candy 5 Impact and put in the corner.  You can put a copyright, watermark, and whatever statement with a name on it!  Make sure you see the ones below.  A couple have different elements.  I used Anna Liwanag, Alex Prihodko, and Elias!  Hope you enjoy the tutorial, and you can always show me what you did.  Hugz~~

For this tag, I used the awesome work of Bibi's Collection you can get here at ScrapNCompany.  The kit is called Sexy Craziness.  Plus, you can get the tube by Di Halim Goth Angel there, too.  I started with the 700 x 700, as usual.  I used papers 5, 6, and 7 with masks MC_Mask_11, MCbyTonya Mask2_vi, and MCbyTonya Mask4_vi from Creative Misfits Creations here.  Element 12 is between the last paper 6 and the next one 7.  You place it where you want it, duplicate three times, mirror, and flip, so you have four of them covering the areas you want.  In front of those are papers 7 and 5 with masks, so the next element is 11 fit to show as much as you want.  Gradient glow and drop shadow where you want in this whole process.  Element 25 is placed in front of that so it fits on the page with the spikes.  Element 64 is in front of that where you want it to be seen.  Then, element 3 of glass is placed where it looks like it comes from element 25.  Element 9 is in front of that, so you have the spider web placed how you want.  Element 18 of sparkles are in front of those, and I duplicated it with a mirror to have them on both sides.  Element 20 of stars is in front of that placed where you want them.  I did a duplicate and flip to have them in two places.  Element 51 is in front of that.  I placed them in the upper left had corner, mirrored, and flipped to have them in both corners.  Element 29 is placed on and free rotated 90 degrees, so it is facing the opposite way.  It was duplicated and flipped to have on top and bottom.  Element 45 is sized and duplicated, so you can place one in front of element 29 and one behind it.  This way you can erase what you need to make it look as if it is hanging on the wire.  Element 22 is placed on the side how you like, and I duplicated and mirrored to have it on both sides.  From there, I put my copyright, my watermark, whatever statement I want to make, and a name on it.  Make sure to save as you go, and you can share anything you make with me at my email.
Below are three other tags I made with this background because I liked it so much!  I used Di Halim from PFD, an exclusive from PFD, and Anna Liwanag from CDO in these tags.  Enjoy!