I am using Scrappin Krazy Designs Nautical Retreat. It's a beautiful kit. And is PTU. You can find it HERE

Tube of choice. I am using Carlos Cartengna. You can find his work HERE

Template i am using one by Missy. It's number 47 and you can find it on her blog

Font used Silk Script

Open template in psp resize it if needed. 

Selected the rounded edge selections float, defloat and choose a paper of choice. Invert and delete access off. Selections none delete orignal.

Rounded edge 2 do the same as above and delete orignal layer.

On the frame back grounds select them with your magic wand and choose paper of choice. I used the same paper on all 3. Invert and delete access off. Deleting orignal layer selections none. Do the same on the frame's.

Open mask in psp and another paper of choice layers new mask from image and merge together your mask and paper.

Take the sand element and open in psp resize it and erase some of the bit's around the edges. Duplicate it then image mirror. 

Now take your tube i am using one that's kneeling i placed her in the middle and gave her a drop shadow. (use one of choice.)

The other elements used

beads

boat 1

starfish 2 and 3

bubble

net 1

bow 3

Add your name and copy right information. Merge visble and resize to liking.