To do this tutorial you will need  

 Toxic Desirez Scrapkit Dark Carnie 

which you can buy from HERE
And a tube of choice i chose Martin Abel Which you can buy HERE

You will also need eye candy gradient glow you can download this from the net

Now open a new 650 x 650 layer
Open up the splatter from the scrapkit place in top left of the tag duplicate place this one in the bottom right of the tag merge together
Open the ticket layer place in center of the tag
Now open the moon layer make smaller and place top left of the tag duplicate and placebottom right of the tag merge together
Open the star fram duplicate twice so there is 3 of them place one top right one in the center and one bottom lefft Now open 3 papers of choice from the scrapkit place behind the three stars
 one the top right click insdie the star expand by 3 now click paper layer
 and click delete do this with the other two stars
Now open tube of choice and do the same as the paper layer but when placing your tube move it so that between the three stars that theres different parts
of the tube in each
Now duplicate the three layers on each star on all three gaussian blur by 10
on the main star tube layer change the opacity to screen now add a drop shadow of choice
on each star layer so you have a paper layer a blurred tube layer a screen tube layer
 and finally the main star layer itself on all three stars
Now on each star merge each layer together so that your left with three filled star layers
Now open the ribbon make slightly smaller and place along bottom of the tag place
 behind moon and star layers
Open the balloon layers place one behind the star at the top and one behind
the one on the bottom left star merge these two balloon layers together
 Open the clown layer mirror and add drop shadow of choice and place as though hes
standing on the bottom left star
Open your tube of choice add a drop shadow of choice and place on left side of the tag
Now open several circus layers and make a little circus to the bottom left
of the tag adding a drop shadow of choice so it gives the circus depth
Open the fire layer make smaller and hue and saturate to green to make the grass place along cirus tent duplicate and mirror
when satified were placed merge grass together merge whole circus layers together
Open up the funhouse element using your eraser rub out the face
 and using the wording place above the center of the tag using eye candy using gradient glow with setting of choice mine as 10 and thin and white
Open the card element place center right of the tag duplicate and make this layer smaller
but place in same place merge together and
place behind tube placed earlier
Open the cat layer make smaller add a drop shadow of choice place on left corner of the tag
Add your copyright and your name of choice adding a gradient glow
and a drop shadow of choice
All done
 Thankyou