Open 700x700 (You can resize later) To aid in the creation of the tag, make your background white.

For the purpose of this tutorial, I will refer to the kit and tube I chose.

This is a pretty simple tag, so it should be easy to follow along :)

The kit I chose is Girls and Music by Joy Designs

This kit and more can be found at ScrapCandy

Let's start with the mask layers.

Open and c/p paper 10 and apply a mask of your choice. Merge Group.

I chose to use MC_Mask6 from Melissaz Creationz.

Now open and c/p paper 12 and apply the same mask. Merge Group.

With you eraser tool, choose Background Eraser - Default Settings.

Just randomly erase the top mask layer until you see a the bottom mask layer show through.

Now lets open element 53 and place it lower on your canvas.

Next, open element 21 and c/p just slightly above the previous element.

Open element 22 and place the word art in front of the first element. 

(See tag for clarification)

Now would be a good place to SAVE