Scrappin With Lil Ole Me has a really great sale on right now. I put her
Victoria's Musings tag kit to very productive use. Created at 300 dpi, it works as well for layouts as for tags. Right now it's on sale for 75% off, $0.75!!
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Personally, I like to use Adobe Photoshop Creative Suite 4 to make my tags. I like using the bevel & emboss effect to make elements stand out. I'm not tuting these tags, but it's really simple - choose the elements you want to use, then copy, paste, resize & arrange to fit your
vision. Apply effects like bevel & emboss if desired. Experiment, play, have fun. Keep your layers palette visible & you can turn any given element's visibility on or off to deside if it looks right.
Enjoy.