I used the fantastic art of Popeye Wong and a scrap kit from Clarey, called spring breeze.
Thanks for sharing your talent Popeye and Clarey.

I'll be paying more attention to teaching the wink, than making the complete tag.

Open your tubes in PSP.Open a new canvas depending on the tag you're making.

Put together your tag.If you want to add any glitter layers do that now.
I added glitter to my text.
3 layers of text, added noise to each layer @ 25.

The last layer/frame is the one we are going to make wink.
So you can put together your first 2 frames now.
X out glitter layers 2 & 3.
Edit, copy merged,
Over to animation Shop, edit,paste as a new animation.
Repeat that step for your second glitter layer.
Make sure you X out glitter layer 1.
Now you have 2 frames in animation shop.
Back to PSP.
UnX glitter layer 3.
Highlight the tube layer on your layer palette.

You might want to zoom in on the eye so you can have a better look at the lines we want to move.

In this tut, I will be using my favorite mover, the "warp brush".
Here are the settings.

Take a good look at the eye. The top lid lash line is where we are going to begin to warp, pushing it down.

REMEMBER, JUST A BIT AT A TIME WARPING.
Slowly push the top lid to meet the bottom lid.
When you almost have the lid closed, begin pushing up on the bottom lash line to meet the top lid.


You have your lid closed and now it's time to take that last layer over to animation shop and put it together with the others.
This is how your layer palette should look:

Go to edit, copy merged, over to Animation Shop.
Edit, paste after current frame.
3 frames in animation shop.
2 with the eye open, and 1 with the lid closed.

Edit, select all, animation, frame properties
change the speed to 18.
Click to view, and if your happy, save it as a .gif
If you would like to redo the warp,go to edit, undo paste.
Back to PSP, Edit, UNDO WARP and keep undoing the warp till it takes you back to the eye opened. Keep warping till you're happy with the wink.
The warp brush takes a while to get the hang of, but it's a great lil tool that will make anything move.
Happy PSPing!!