I cut a circle from a black card blank and cut a slightly larger one from a piece of white card stock which I later used for the gift tag then I embossed the white card stock with the hearts fiskars texture plate in my big shot.
I printed my sentiment onto some white card stock and cut out with a spellbinders ribbon tag and backed with layers of sticky foam pads and the smaller die cuts from some spellbinders pendants sets. I attached the sentiment to the white card with some fancy edged ribbon and added a bow.
I heat stamped 2 hearts, one in black foam and one in white foam, cut them out and attached to the inside of the card central to the cut out circles so they show through when the card is closed.
I used the circle cut outs with another spellbinders ribbon tag and die cuts with some 1/2 inch black ribbon to make the matching gift tag.