Create a new document the size you want your shoe box to be, create a new layer called "shoebox_top". Select the rectangular marquee tool and create a simple black rectangle.
Goto "edit > transform > perspective", select the top left corner achor point and drag towards the right untill you have something like the image below.
Add these layer styles to your layer.
Select the polygonal lasso tool and create x2 shapes similar to the image below both on seperate layers.
Fill the selections with black then goto "filter > blur > guassian blur" blur by about 24pixels. Lower the opacity right down untill you can just about see a shade on the box. Select your "shoebox_top" layer whilst holding down the CTRL button on the keyboard then goto "select > inverse" then hit the delete key. Your shades should now be trimed. You should have something like this.
Make sure your shade layers are above every other layer at ALL times. Select the rectangular marquee tool once again, on a new layer called "shoebox_middle" create another rectangle like this.
Again using the perspective tool (edit > transform > perspective) only this time using the bottom left achor point drag inwards untill you have something like this.
Add these layer styles to your layer.
Using the same methods as mentioned above create the last panel for your box.
Add these layer styles to your last box panel.
You should have something like this.
Create a new layer inbetween your middle and bottom layer, create a black rectangle 2-3 pixels shorter than your middle rectangle. Blur your black rectangle about 10 pixels, lower the opacity to 64%. Place the rectangle under your middle section to act as a shadow. Finally trim off the blurred edges that exceed past your rectangle.
Now you have your shoe box, decorate it. Here are some examples.
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