Paint a manila tag red with acrylic paint. Let dry. Cut out heart and dot portion of a napkin and separate the the layers of the napkin. Adhere the printed layer to the tag. Mask napkin to protect it from the stamping. Using a soda bottle lid and black acrylic paint stamp circles over the top section of the tag. Let dry. With white acrylic paint and a q-tip, dot the center of each of the black circles. Let dry. Apply Dimensional Magic to the top of the heart. Let dry for at least 12 hours.
Dimensional Magic is a Mod Podge/Delta product that is similar to Glossy Accents. I have about 10 bottles of the stuff. I found it on clearance for 25 cents and bought all they have.