This tutorial was written by me, Zuzzanna on April 21 2010
any resemblance to any other tutorial is completely coincidental.
I'm using a tube from Anna Marine you can buy a license to use her tubes here
do not use the same tube without a license

My supplies here

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Open a new raster layer 600 X 600 floodfill white
copyNpaste my skye background as new layer
apply my mask - layers merge group

copyNpaste the frame as new layer
now add you tube of choice and drop shadow it
if there are to much of the tube showing beneath the frame
erase most of it, the rest will be covered by the clouds

add a new layer and find your clouds in the picture tube tool
 add some clouds in the bottom of the tag
add my text on top of the clouds or write your own

add proper copyright and your name/watermark
if your happy - copy merge
open AS paste as new animation and duplicate so you end up having 4 frames
select all
open my heart animation - select all
hit propagate paste button
and drag the heart onto your tag
place it to your liking and save as gif ☺