Sea - FTU

Scrapkit by Horseplay - HERE
Cluster - HERE  (I used the last one made by Louise)
Mask - your choice
Tube - Blue Ocean Exclusive at PFD HERE
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Open your cluster and erase copyright
Image/canvas size 800x800 (I like a big canvas to work with when using clusters)
Paste pp6 and drag behind cluster and apply mask/merge mask group
Move mask layer down a little to make more center of cluster
Ele72 - place at bottom of cluster
Ele65 - duplicate 2x's and merge together and past behind right side of cluster
Image/duplicate/mirror
Merge these 2 layers together
Adjust/sharpness/sharpen more
Ele16 - position as shown
Ele44 - resize 50% and position as shown
Ele28 - position behind the cluster
Crop your tag so we can add our tube
If using the same tube as me, I resized mine by 40%
Place as you desire
Merge all visible
Resize, add proper copyright and you're done

These tags were done by friends at Artistic Tag Passions

I totally love the different takes on this tutorial