Step1: as we start any other tutorial, make a new document. in this example i use 300x300.
Step2: start out by making a tall rectangle using the rectangular marguee tool. (shown left)
Step3: after doing that chose the two colors that you wish to use, using the darker color as the background and the lighter color for the foreground. then fill in your selected rectangle using the reflected gradient setting (shown below, tool right). start by dragging from the center and go to the left. (below)
Step4: now go to edit > transform > perspective. click on one of the corners of the rectangle and drag your mouse to the center until you have a point at the top. the edges may be rough so go to filter > blur > gaussian and choose a 1 pixel radius.
Step5: now you can make it a little thinner (CTRL+T), make it as small as you like.
After you do that you can duplicate the image and distort it a little. for the below image i use filter > distort > twirl
Tips: you may not like the way your final image turns out... but there a few things you can do to make a better one next time. some things you can do; start out with a much bigger work area... maybe 800x600 then when you get to the final product resize the image to something smaller by going to help > resize image.
