What you need : 
Tube of choice, I am using artwork by Suzanne Woolcott
Scrapkit of choice, I used "Spooked" by designs by Sarah
Font of choice, I used SquarePegROB
Graphic Program of choice, I use PSPX2

Let's Begin!

1. Open a new transparent image
Open all of your supplies

2. C/P the frame above or one of choice
Rotate 10 degrees to the left
Add drop shadow

3. Create a new raster layer behind the frame layer
Using your lasso tool, trace along the open area of the frame you are using
C/P the paper of choice into the selection
C/P the tree from the kit above the frame layer
Duplicate and drag behind the frame layer
Using your lasso tool, trim as needed
Add drop shadow to bottom tree layer

4. C/P the tube of choice above all layers
Add drop shadow
C/P the cloud from the kit behind the top tree layer
C/P the moon from the kit above the cloud layer
Re-Size as needed
C/P a bat from the kit and place it above the tree layer
Add drop shadow and re-size as needed
C/P a star of choice from her kit above all layers
Re-Size as needed
Add drop shadow
Duplicate as many times as you wish and place around the tag

5. Add copyright info
Merge all layers visible 
Add drop shadow to entire tag
Add name and your done!

This tutorial was written on 9/17/2010 by Pimp'd Designz at 10:45 PM