1. First of all to open a new Document. Go to Menu, select File > new and then a new document will appear. In the new Document type the name of the document and then specify the size width = 400 pixel, height = 400 pixel and resolution = 96 pixel/inch. You can do it with the file new > then press Ctrl+N.
2. Now create a new Layer1, to create a new layer click on the icon that is shown with the hand sign in the Layer window or press Shift+Ctrl+N.
3. Select Rectangular Marquee Tool from the Toolbar and then click on the icon add to selection which is shown with the red circle.
4. Create a new Rectangle with the help of Rectangular Marquee Tool as shown below.
5. Now click on the Rectangular marquee tool icon and press it for longer time then you will see the Elliptical marquee tool select the Elliptical marquee tool
6. With the help of Elliptical Marquee Tool create a new shape with the help of Image below.
7. Now select Gradient Tool from the Toolbar and then click on the red circle1 which is Linear Gradient and then click on the red circle2 which is Edit to Gradient.
8. After you click on the Edit to Gradient you will see Gradient Editor here click on the color stop which is shown with the arrow and the click on the box in front of color.
9. In the step 9 when you click on the color icon you will see the same image as shown below now choose color code #696932 and put it in the box which is shown with the arrow.
10. Now here Fill the color with the Gradient Tool and then Ctrl+D for Deselect.
11. From Menu bar select Filter > Distort > Polar Coordinates.
12. In the Polar Coordinates select Rectangular to polar and then click ok.
13. Right click > Select Free Transform.
14. Right click > select Flip Vertical.
15. Now here with the help of Mouse pointer turn the corners of Transform anticlockwise as shown below.
16. Now with the help of Mouse drag the transform selection From between and take that to the upper corner of the Document and then you can change the shape of the Transform Selection if you want whit the help of Mouse while pressing Ctrl after that press Enter.
17. Select Move Tool from the Toolbar.
18. Now slide the shape with the help of Move Tool while pressing the Alt key or press Ctrl+J and then drag the copied shape.
19. Press Ctrl+T and then Right click select Flip Horizontal.
20. Here work with the help of step16.
21. Now select Pen Tool from the Toolbar and create a new shape with the Pen tool as shown below.
22. Right click > Make Selection > select Feather=0.2 px > click ok.
23. Create New Layer2.
24. Now fill the color code #9D9403. #D1D37F with the Gradient Tool.
25. Here select the background and create a new Layer3.
26. Create a new shape as shown below with the Pen tool.
27. Fill the color code #8B8B31. #000000 with the Gradient Tool and then Ctrl+D for Deselect.
28. Select Filter > Artistic > Plastic wrap.
29. In the Plastic wrap select Strenghth-13 / Detail-9 / Smoothness -3 and then click ok.
30. Now the Image will look like this.
31. Select Layer2 and press Ctrl+J to make a copy of Layer2.
32. Now here press Ctrl+T and drag the copied shape with the help of Mouse as shown below and then press Enter.
33. Now select the opacity 30% for the copied Layer as shown below.
34. Now the Image will look like this.
35. With the help of Move Tool make the copy of both Layers and slide.
36. Now create another Layer4 and then fill the color code #30311B.#484A2A with the Gradient Tool.
37. Select Brush Tool from the Toolbar and then click on the red circle as shown in the Image below.
38. When you click on the Brush preset picker you will see the Image below click on the red circle here.
39. When you click on the red circle in the step 38 you will see the list below now select Special Effect Brush.
40. Now select Ducks not in a row 45 Brush and select Brush size-5.
41. Select color #F2F2E4 in the foreground color.
42. Now work with the Brush with the help of Image below with the Opacity-50% and 100%.
43. Select Burn Tool from the Toolbar.
44. Now Give some Effect with the Burn Tool as shown below.
45. Now select Type Tool from the Toolbar and Type any words.
46. Final Image.
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