Wow, Kuda and Glarbage's entries are so close a like.
But I'll still judge the entries based on theme.
Based on her color theme and effects used, she was aiming for an Egyptian feel or something desert like. I'm guessing she's using colors that symbolizes the sand, so the prime colors are a pale yellowish color set, and its negative colors were used. However, the colors could only symbolize a sand's color. I was hoping the colors could have been a little warmer (adding more orange or red, or even a higher contrasted yellow). The flowers are really choppy which degrades the depth of the background (due to the fact that the sand effect covered the flowers). The image in the hour glass was too small to notice it at first glance. The flow of the theme is decent, but the boarder restricted the flow's extension. However, since the flow also covered the text, its appearance was less of the tag's focus (even though it was on the focal lines). This could have been a great tag, but it's boarders are killing it's freedom as an abstract tag :x
From the first look of the theme, the colors represented colors of marble statues. It may look simplistic, but upon closer inspection, the height and width of the tag was perfect in conserving the focus on image (the statue). The shading of gray tones in the background made me think of stones like an old European castle and gave it a depth of 3D. The lighting is great and, while the focal picture is stationary and motionless, the lighting made the focal image stand out as a strong figure. It's hard to recognize the flow of the image, but based on the light (bottom right of the statue, to the head, to where the head was looking at, to the text), the flow did encompass the major figures of the tag (statue and text) The text and words are superb in flowing with the tag's composition and color theme. The tag had a great composition and great execution on its theme.
My choice: Glarbage