Mermaid Thinking - PTU

I am using the art of Rachel Anderson which you can find HERE
I am using the Rachel Anderson Bundle Pack 21 by Ladyhawwk which you can find HERE
This is tut number 3 of 3
Font of Choice

Open a new image 600x600
Open Frame 7 and paste as a new layer
Image - Rotate - Free Rotate - 90 left
Resize by 80 - Sharpen and position in the centre
Click inside with your magic wand
Selections - Modify - Expand by 5
Open Paper 10 and paste as a new layer
Open your tube and position - Duplicate and hide for now
Selections - Invert - Delete - Select None and move both under the frame
Unhide the duplicate and erase as necessary
Open Element 24 - Image - Mirror - Paste as a new layer on the bottom of the tag
Move beneath the tube layer
Open Element 14 and paste as a new layer - Resize by 90 - Sharpen - Position at the bottom of the tag on the wave layer - Duplicate - Image - Mirror and merge down when happy with positioning
Click on the frame layer - Open Element 9 and paste as a new layer - Place on the top right of the frame
Click on the paper layer - Open Element 25 and paste as a new layer
Click on the original tube layer - Open Element 26 and paste as a new layer
Open Element 21 - Resize by 70 - Sharpen and position on the right of the tag
Click on the top of the frame layer - Open Element 55 and paste - Resize by 80 - Sharpen
Click on the fram layer - Open Element 22 and paste - Position on the right middle of the frame
Open Element 47 - Resize by 80 - Send to the bottom and position in the centre
Click on the frame layer - Open Element 57 - Resize by 70 - Sharpen and position toward the top
Open Element 54 - Resize by 60 - Sharpen and position on the left - Place under the tube so it looks as if she is leaning on it

Add drop shadows to your layers - Merge Visible
Add correct copyright and licence information - Merge Down
Save as a png - Add your name - Save again - Done