1. Make a New Document with 400 to 400 px
2. Make these settings.
3. Now go to the Angel Gradient tool and push from the upper border to the left.
4. This is coming out.
5. Now make a triangle selection like I've done. Use the Guides.
6. Now make a triangle selection like I've done. Use the Guides.
7. Duplicate your layer.
8. First layer - Inverse selection and delete.
9. Second layer - Make a ellipse selection.
10. Delete it and you will get something like this. Copy into.
11. On your background-Layer you can make a gradient look. Of course we need a shadow! For that reason copy the whole cone.
12. Take the cone below - Click on the layer while holding Ctrl to make a selection on it. Now paint it black.
13. Now go to edit-transform-distort and edit the cone like I've done.
14. After that place the shadow two pixel to the right and two pixel down.
15. Now Gaussian Blur it with about 7.
16. This is the result, yet. Now the funny part comes.:-)
17. Take a nice texture or prepare something in Photoshop like I've done.
18. Click on the layer Styles of your upper cone.
19. Go to Pattern Overlay a play around with the Blend Mode. In this case I take Soft light
20. This is my final result.
More Tutorials: 
