This is a fairly simple tutorial and should be easy to follow.
2. Copy foilage4 and paste as new layer
image flip (this is our frame)
once you have positioned as desired, merge together
3. Copy image of choice, paste as new layer
bring below your frame
Select all, select float, select modify, feather, ok, 35, ok,
select invert, delete 6 x's, select none
4. Erase excess from edges around your frame
5. Merge frame together
add drop shadow of choice to frame
6. Hide bottom layer (should be blank)
image resize all layers 65%
unhide bottom layer, make this the active layer, image canvase size 600
7. Copy the clock, paste as new layer, move below image
8. Flood fill bottom layer, white, add mask of choice position as desired
9. Copy tube of choice and position on tag (I resize to fit directly over the image, this way it looks like it is popping out).
10. Crop/resize as desired
11. Add copyright and license information- don't forget to give credit to scrapper (see tag for example)
12. Save to offers folder
13. Add name and share
Thank you for looking...see easy peasy!