My zip here

Open up my element in psp, choose an image and a tube of your choice.

File new 600 by 600, copy and paste the element on to the canvas
Magic wand set to tolerance 69, feather 0, anti alias checked and outside chosen.
Click inside the element, this should grab all the sheer part of the element.
Copy and paste your image on to the element as a new layer, paste where you like it.
Selections - Invert, hit delete, Selections Select none.
Pull the image layer under the element.
Colourise the image to suit your tube if you wish.
When it's to your liking, merge visible my element and your image.

Copy and paste your tube on to the canvas, place it where it sits nicely against the element.
Add some extra bits to your tag, I added bubbles and a fibre on one tag and the fibre and a doodle on the other, Go crazy.. play with it - this is your creative streaks turn!!
Add one of my word art circles, or make one of your own if you like.
Add your tags copyright and your name. I used the font P22 Ruthie, drop shadow 2,2,100,5! :o)