But you can use any image for this exercise.  Now we are going to pick a couple of colors out of this image to either find a complimentary background or make one for ourselves.  We are going to need at least three different backgrounds, one can be a solid patterned back, here are the ones I have chosen for this instructional.

   you may use these images by right clicking and "Save Image As" if you wish, or use your own.

We are now going to use the Rectangle Tool with rounded corners as shown above.  On the Color Palette Your upper (foreground) color should be black and the lower (background) color should be one of the patterns that we chose.  I am using the blue patterned one.  Opening your patterns drop down menu you should have all three of the open patterns available.

In the center of our image we are going to make a rectangle like this.

Next using the contrasting colored one, we are going to make a smaller box like this. Making sure that it extends beyond the original box. 

  And then we are going to do the same with our last background again making sure that it extends beyond the other two backs like this.

  Now we can add our graphic, but first we need to resize it to fit our new tag.  Click on the tube and then click on Image/Resize and adjust the settings so you are resizing by percent and change it to about 75%.  Click ok.  Now copy and paste the tube into your new tag.  At this point you may want to put a drop shadow on it as I did here.

Now All you have to do is to add a name to it and you have your multiple layer tag.  Sometimes I add a bevel or shadow to one or more of the patterned boxes, it depends on how busy the graphic is.  This one doesn't need any help!

This is my finished tag.  You may want to resize it according to you tastes and you can add other elements like the accents and frames that many of you have been playing with in the scrap sets the last couple of weeks.  Anyway, have fun with it!