Here is a simple tag to make using Gimp!
You will want the FTU blog train Sovereign Hearts portion made by AW Design HERE
This awesome PTU tube by Terra Bidlespacher, which you can get at My Tag Art HERE
And the mask is from a FTU pack by the talented ladies over at Creative Misfits! Grab that HERE

Let's get started:
1. Open a new canvas. Sixe 800 x 800 to be on the safe side. Go to LAYERS>TRANSPARENCY and COLOR TO ALPHA to make background transparent.
2. Open as new layer paper 1 from the kit and right click on it in layer box, choose ADD ALPHA CHANNEL. Then scale this layer to 600 x 600. Using the ellipse select tool, place an oval that includes the hearts in it. Go to SELECT>INVERT and EDIT>CLEAR. Then go to SELECT>GROW by 6. Use the dropper tool to get the blue from this paper. Add a new layer and use the flood fill tool to fill this new layer. Go to FILTERS>NOISE>RGB NOISE and settings at 20/20/20/0 and then SELECT>NONE. Move this noise layer behind the paper layer and merge the two layers.
3. Open as new layer paper 4. Right click, ADD ALPHA CHANNEL. We're going to make this paper layer the mask layer in the next step.
4. Open as new layer the first mask in the AQUA folder. Go to COLORS>INVERT and LAYER>TRANSPARENCY>COLOR TO ALPHA. Right click and choose ALPHA TO SELECTION. Then click on paper 4 layer to make it active. Go to SELECT>INVERT and EDIT>CLEAR. You can scale this layer down just a bit. Place it at the bottom of the layers box. So it is behind all layers.

5. Open as new layer element 9 in kit and scale to 365 x 304. Duplicate and flip the copy and place accordingly.

6. Open as new layer element 10 in kit. Scale to 68 x 54. You will want the original and 7 copies. These will kind of go around the base of the tube in next step.

7. Add your tube of choice, scale to 253 x 415 and add drop shadow. FILTERS>LIGHT AND SHADOW>DROP SHADOW with settings at 8/8/15. Repeat with settings at -8/-8/15. Then arrange the golden hearts under the drop shadow layers like in the tag.

8. Type out the copyright info, symbol, name of artist and artist website, along with the license info, if applicable.

9. I used a font called Fishbowl. I used a shade of red colorpicked from the tube. I grew the selection by 3 and added the same blue hue I picked earliet to this new layer and added noise to it also. Add a drop shadow. Then click on the red text and go to FILTERS> DECOR>ADD BEVEL and keep the thickness at 5.

10. Use the rectangle select tool to crop. After selection is made, go to IMAGE>CROP TO SELECTION. Save this as a .xcf file so you can go back in and make changes if necesssary. When satisfied, save as .png and you're done!

Hope you liked this tut :) xoxox