We will start with a blank canvas, background white, and create a new layer called tape. Then we'll create a selection for the tape and fill it with gray:
Next, choose the Dodge Tool with settings Range: Midtones and Exposure 50%. Draw some lines in the tape like so:
Now zoom in using Ctrl+ and make a selection on the edges like so:
Hit delete and do the same to the opposite edge. We should be left with something like this:
Now create a new layer called paper, and make a square selection and fill it with yellow:
Make sure this new layer is beneath the tape layer. Select the tape layer again and change its Blending Mode to Multiply. You may want to rotate the layers too, with Edit > Transform > Rotate. Add some text to the paper and you'll have something like this:
You may also want to play with Layer Styles by adding a fine drop shadow to the tape and paper, a slight white overlay to the tape to make it lighter, etc. You are encourage to experiment.
More Tutorials: 
