1. Open a new image 500 x 500, transparent background. (reserve)
2. Open a new image 500 x 500, white background.
3. Open a image angel.ufo and press contrl+c - paste in layer white background - center image - merge all.
Effects - Distort - whirlpool - options - and select clockwise 720.

Magic wand tools - settings- area - similarity 1 - white colors - go to selection - invert - copy and paste in layer transparent background. (reserve)
4. Open a new image 500 x 500, white background.
Open a image angel.ufo and press contrl+c - paste in layer white background - center image and setting Soft Edges 4.

Layer Manager Access Panel and setting:

Go to effects - Toadies - Plain Mosaic blur and setting:

Magic wand tools - settings- area - similarity 1 - click in Select on objects - and using your Magic Wand, select all the black cell edges:

Go to Edit and Fill:
Go to effects - Eye Candy - Cutout - setting:
5. Copy and Paste in layer transparent background. (reserve)
6. Open angel.ufo image size 80%.

7. Copy and Paste in layer transparent background. (reserve)
8. Open a new image 500 x 500, white background.
Go to text tools and select:

Type text.
Layer Manager Access Panel and setting:

and using your Magic Wand setting:

click in fonts all:

go to Selection - Border and setting:

and press ctrl+Shift+O - press ctrl+f and fill #FEFEFE
Go to effects - SuperBladePro: select gold furnace
Go to effects - Sharpen - Sharpen and setting level 5.
Layer Manager Access Panel Select Objects 1
and using your Magic Wand and select:

and press ctrl+Shift+O - press ctrl+f and fill #FEFEFE
Go to effects - SuperBladePro: select soeclear
Layer Manager Access Panel select ALL and merge single objects.
9. Copy and paste in layer transparent background.
10. In text appliqué shadow setting:

11. It distributes the work as you
please.-
12. select ALL Objects and merge as single Objects.
13. Copy and Paste as new image.
Resize if needed, export your tag as a .jpg optimized file and you are done.
I hope you have enjoyed this tutorial.