You will need:
Paint Shop Pro
Tube of choice - I'm using the fantastic art of Scott Blair.  You can purchase his art from My PSP Tubes
Image of choice - mine is from Morguefile.com
My supplies - (Mask from Dee, and two tubed seagulls from Morguefile)
Fonts of choice

This is just a basic tag.  So lets get started.  Open a white canvas of about 700x600 (we can resize later).  Find an image of your choice.  I went with a beach scene to go with my beach babe.  Paste as a new layer on your canvas.  Resize to fit your canvas.  Go to Adjust / Add/Remove Noise / Edge Preserving Smooth.  I've gone with a setting of 20, but you choose what you think best suites your image.  We just want to take the edge off the photo.

Next apply the mask supplied, and merge group.  Add your tube, and give it a drop shadow of V -3, H 4, Opacity 45, Blur 8.  Position to your liking.  Add the seagull tubes supplied.  These were tubed by me, so they aren't that good.  But feel free to find alternatives to match.  The supplies are optional.  (Should you find anything from the same place you got your photo, and you tube it, you may want to add a Edge Preserving Smooth to the final tube.  I gave the seagulls a setting of 5)  Add the same drop Shadow.

Back on your masked photograph, apply Effects/Illumination Effects/Sunburst with these settings.  Position your sun where it best suite (ignore the horizontal and vertical settings, and just position the cross).

Add an chosen text.  I've added 'Life is a Beach!'  Next add your name.  Resize your image now if you wish to before you add any copyright.  Don't forget to mention where you photo is from in your tag.  Crop and save as a jpeg or png.  See, I said this was basic.  Hope you enjoyed this tutorial.

Please feel free to link to this tutorial, and/or print it out for your own personal use, but DO NOT copy it in ANY way to put on-line, pass out, or re-write without my permission.  Any resemblance to any other tutorial like this is purely coincidental.   Thank you.  This tutorial was written on the 29th December 2007 by Faerie Queen.