1. File -> New 800x600 black background
2. Create a new layer
3. Gradient tool-> Reflected
4. Invert (ctrl+i)
5. Add vector mask
6. Repeat step 3 in the vector mask but make it a bit larger (just so it doesn't look square... you can also blur it but the effect isn't as good)
7. Create a new layer
8. Press ctrl+alt+shift+e and it will stamp the visible onto the new layer.
9. Image->Rotate Canvas-> 90 degrees.
10. Filter->Stylize->Wind and choose Stagger.
11. Rotate back and use the move tool and move it down so that the part that looks like grass is at the bottom.
12. Select the Rectangular Marquee tool (or the eraser if you want to do a lot of work) then select and erase (the delete button) the area which you have selected.
13. Create a new layer and choose a light blue color (i chose #00B4FF) select the gradient tool again but this time use Linear gradient (the one furthest to the left)
and click and drag from top to bottom of the pic.
14. Move the grass layer to the top (in the layers pallet) and change the Hue saturation (ctrl+u) to a darker green on just use the settings i chose.
15. Change the blending to pin light and then press ctrl+u again and change the lightness so that the straws look longer (this is optional... i didn't) between -10 to -45 is usually enough.
And then you're done!
If you want some clouds in your pic go Filter->Render->clouds (with the blue and white colors selected) and cut out a piece. Then Gaussian Blur it (Filter->Blur->Gaussian Blur) and change the blending to lighten.
Enjoy
