Beach - ftu

Scrapkit - Seabreeze by Peace - HERE
Mask - round mask of choice
Tube - Anna Liwanag with CDO - HERE

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Open Round frame and image/canvas size/700x700
P7 - apply mask of choice/merge group
Grab your freehand tool and trace the frame/invert/paste p8/delete and pull below frame
Water - place right hand side at bottom of frame
The following will go below frame and excess will be erased:
Palmtree - resize 85% -
Beach table - resize 45%
Lighthouse - resize 35%
Grass - resize 45% - add a couple to your liking
Merge all visible and move up some so you can place your tube
beachsign - resize 40% - place right of frame

Bird1 - resize 60%

Sand1 - resize 70%

Beachgrass -resize 60% place bottom of frame/duplicate/image/mirror
Shells -resize 35% and place
Sparkles
Place your tube
Merge visible/crop/resize as needed/add proper copyright