Open a new document with white background. Create a new layer and grab Rectangular Marquee Tool and select a long thin rectangle.
Set the foregroundcolour to #FFFFFF and the backgroudncolour to #C4C4C4. Grab Gradient Tool (reflected) and pull a line from the middle of the selction and upwards.
Create a new layer. Don't remove your selection. Grab Rectangular M. Tool again and hold Alt down and remove some of the old selection.
Pick Gradient Tool (reflected) and set your foregroundcolour to #E7A615 and backgroundcolour to #69562C and pull a line from the middle of the selection and upwards. Go to Filter > Noise > Add Noise and set it tol 5%.
Create a new layer and pick Pencil Tool and set the diameter to 2 px. Now were are going to make the tobacco. Hit X on your keyboard to switch foreground- and backgroundcolour. Pick Zoom Tool and zoom in the left side of the cigarette. Draw some tobacco like the picture right under.
Go to Filter > Noise > Add Noise and set it to 50%. Go to layers-palette and move the tobacco-layer under the cigarette-layer.
Finish!



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