What you need : 
Tubes of choice, I used artwork by Ismael Rac
Scrap kit of choice, I used "Misfit" by Scraps With Attitude
Font of choice, I used Hurricane
PNG Glitter of choice or gradient
Graphic Program of choice, I use PSPX2

Let's Begin!

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

2. Choose a paper, using your selection tool, Crop the paper 
C/P the paper to your transparent image
Re-size if needed
Add drop shadow
Choose another paper of choice
Using your selection tool > Circle, Crop to selection
C/P the circle paper above the rectangle paper
Add drop shadow
Repeat the above step to a flood filled white image
Crop to selection
Re-Size as needed
Add drop shadow

3. C/P the bracket of choice
I cropped the one to the left and duplicated and "mirrored" the image
Re-Size as needed
Create a new raster layer behind all layers
Using your lasso tool, trace along the open area of the frame
C/P the paper of choice into selection
C/P the tubes of choice above the center frame paper
*I chose to make mine B&W*
Add drop shadow
Re-Size or trim as needed
C/P another tube of choice above all layers
Add drop shadow
C/P the wordart from the kit
Create a new raster layer behind the word art layer
Using your lasso tool, trace along the wording
Flood fill with glitter or gradient of choice
Add drop shadow to the word art
Duplicate the top tube layer and drag one layer above the word art layer
Trim as needed to give it a 3D look

Add copyright info and name and your done!

This tutorial was written on 10.03.10 at 6;15 PM by Pimp'd Designz