Drag elements 93,95, and 98 onto your canvas
(In your Organizer you can hold CTRL and select multiple items to drag onto your canvas)
Keep them all on top of each other for right now
Now place them in order on your layer palette as follows - 93, 98, 95
Resize them all individually to 40%
Now line them up in a row - to do this move element 93 slightly to the left and
move element 95 slightly to the right and keep 98 in the middle
Hold CTRL and activate them all in your LP- right click - and select 
Merge Selected
Duplicate this layer (It will be named Copy of Merged)
Move this below our original flower layer and hide it.

Activate your original flower layer
Effects - Plugins - Muras Meister - Copies - Encircle
After you apply the plugin - objects align center in canvas
Move below your frame layer and Sharpen

Screenshot of setting and video below for guidance

Drag element 97 onto your layer palette 
Image - Flip Vertical and resize 40%
Apply Muras Meister again *BUT* change
Number to 16
Shift X & Y to 63
After you apply the plugin - objects align center in canvas
Move below your first Circle flower layer and sharpen

Activate your copy of merged layer and apply Muras Meister again *BUT*
Change number to 8
Shift X&Y to 65
Objects align center in canvas
Move below the other 2 circle flower layers and sharpen

Now add DS to each layer OR merge all 3 together and add DS
Its a personal preference. 
Video below to show the difference

Open Tube Layer and drag onto LP resize 40%
Objects align center in canvas
Sharpen - Duplicate 
On the Duplicate
Adjust - Blur - Gaussian Blur - radius 3 and then Overlay.
Merge down into original tube and add DS.

Now onto our elements don't forget to Sharpen and 

add Drop Shadow to each element as we go along!
Drop Shadow for my elements on this tag is
V: 0, H:2, Opacity: 50, Blur: 8

Drag Element 8 onto your LP and resize 30% - place above tube layer to the right
(you can look at my tag for guidance)
Drag Element 24 onto your LP and resize 25% and place below element 8 a little to the right 
Drag Element 26 onto your LP and resize 25% place above element 24

Drag Element 38 onto your LP and resize 25% place below element 24 to the right
Drag Element 39 onto your LP and resize 30% place above tube layer to the left of Element 8

Video below for guidance on how I did those elements

OKAY - Now the rest will be finished in a video below!

Also yes, I make my forum Sigs by merging the things on my tag and 
copying and pasting as a new image! I don't always do it that way because,

 sometimes it doesn't work, and I will create a different sig!