Tubes I put in a couple so you can choose and be a little different. And for the guys out there I added some guy things too.  (download here)
 

1.  Open a new image 500 x 500 transparent.

2.  Open up a wood gradient and minimize it in your psp.  I used this one.    (right click and save to your folder)

3. In your Materials pallet click on Gradient and choose the wood grain.  Your foreground should be null.

4.Go to your preset shapes and choose the Rectangle..

5.  With your rectangle activated make a large box.  Size is up to you.  Right click on the vector and convert it to a raster, then rename it Front..

6.  Go to selections and select all, then go back to selections and select float.

7.  With your box selected to to effects/texture effects/weave.

8.   Select None.

9.  Take your magic wand and click inside of one of the white squares in your weave go to edit and click on cut.. 

10.  Select None.

11.  Go back to your preset shapes and choose the rectangle again.  Foreground should be wood this time and background should be null.  Make your settings the same as mine below.

12.  Make a box around your weaved pattern like so: Right click on it convert it to a raster and rename it box.

13.  Move the box to fit the pattern with your raster deform too

14.  Once your happy with it and it looks like it is all attached go to effects/3d effects/inner bevel with these settings.

Okay your done you now have the background to make some awesome tags. Take what you have created and start adding some tubes and some words to it.  You can glitter your words or your tubes if you want.  Make it your creation.

These are some other tags I made with that effect.

But Wait!!!  Don't let your creativity stop there.  Look what else you can make using the same effect.

I made the arches using the same technique as above.

Play around with your preset tool options pick some other ones and try the same effect, you can even use different gradients for other results.  Remember the sky is the limit and PSP is your sky.