and then flood fill the new layer using a blue colour from your tube.

add the mask, right click and merge group

You now should have your background.

Now for your tube, I added the tube to the left first and resized it.

Now add the tube again but do not resize, and mirror the tube

move the tube to the left, again, fade the opacity of the tube until it blends nicely. and erase the edges the overlap the mask.

Now you have the basics of your tag add your words, i added a simple 'Ice Queen' but you could add a poem, or a quote or saying,

DO NOT FORGET TO ADD YOUR COPYRIGHT INFO

with this tube it would be

©Popeye Wong

www.popeyewong.com