The base is Cardboard from a box and Tim Holtz Collage paper

1. Cover a strip of Tim Holtz Plain Collage Paper with black acrylic paint and dry well. Cover with black acrylic paints the pieces of cardboard that will decorate the tag
2.  When the Plain Collage Paper is well dry, cut it into strips that will cover your background tag.
3. Mix the distress paint with a bit of water. You can read the distress paint I used in the list below. I did a couple of layers till I was satisfied with the result. I dried well between layers.
4. I used distress ink to highlight the sides of the strip of paper. I repeated the step before a couple of times till I achieved the rust effect I was looking for.
5. Cover the tag cut out from cardboard with white gesso. I used a spatula to create more texture although I knew I was going to cover part of it. I still like to have options, just in case I change my mind LOL.
6. I used Distress Paint Picket Fence over two strips of Tissue Paper from earlier the first layer I thinned it out with water, the last layer was added with a spatula to create some more texture. When dry I used a bunch of distress paint to add some more color.
7. Since I used Tim Holtz Plain tissue paper, I cut a strip of cardstock and glued the pieces over it so that I could sew around it. 
8. I used some more distress ink to distress the edges and then I glued a strip of Mummy Cloth to create some more interest in the background. 
9. Last thing to do, is to glue everything together!