This card was made for a magazine submission but not chosen so I can place it here now! It took some planning on the panels and here is what to do....
Cut 3 pieces of cardstock EXACTLY the same size. Place each one in the Cuttlebug Embossing Folder (I used D'vine Swirl) and emboss each one. I trimmed the un-embossed edges off at exactly the same place for each piece. Take the length you want your panel to be and divide by 5 as an example of how wide each panel should be. I have a Tonic guillotine so I was able to place all three pieces of cardstock on top of each other to cut through.
Very Important: Make sure that your pieces are all facing the same way. D'vine Swirl is not repetative but unique so make sure that each piece's "left" side is on the next one's "left" side.
Now take a panel from each color started on the left had side. Mark them on the back (1-2-3-4-5). Make sure each piece's swirl aligns correctly to the next piece. You are building a puzzle.
Glue each piece to a thin piece of white cardstock. Trim any edges that are necessary.
For the boat:
I took two pieces of un-embossed cardstock (same panel width) that matches the cardstock behind it and glued them together on a thin piece of plain cardstock. Stamp the boat from GinaK Designs' "Enjoy the Sunshine" (see my "Stamps as I use" page for links) over it. Cut the boat out by hand. Stamp again on patterned paper and cut out sails to paper piece the boat.
Adhere with pop-dots (3D dots) to the panel behind it.
Glue the completed panel to white card base.