1. First of all to open a new Document. Go to Menu, select File > new and then a new document will appear. In the new Document type the name of the document and then specify the size width = 480 pixel, height = 400 pixel and resolution = 72 pixel/inch. You can do it with the file new > then press Ctrl+N.
2. Here select Move Tool from the Tool bar
3. Here Drag a Flower picture and put it on the Document with the help of mouse.
4. Here from the Tool bar select Pen Tool.
5. Take a close Look at the Images below and use the Pen Tool.
6. Right Click > Make Selection > Feather =0.2 click ok.
7. Press Delete in your keyboard and then Press Ctrl+D for deselect.
8. Create a new shape with the help of Pen Tool as shown below.
9. Right click > Make selection > Feather=0.2 click ok.
10. Now look at your right you will see the layer window Here in the Layer window create a new Layer2 by clicking on the icon which is shown with hand.
11. Now select Gradient Tool first click on the box which is shown with no1 circle for linear gradient then click on the circle no2.
12. Now you will see Gradient Editor click on the color stop which is shown with the no1 circle then click on the no2 circle.
13. Now you will get the color picker choose color code # 6C6464 from here.
14. Now fill the color with the Gradient Tool.
15. Double click on the Layer2.
16. In the Layer style select Drop Shadow with the Opacity =75%, Distance=13px, Spread=7% , Size=16px click ok.
17. Now the Image will look like this.
19. Now select Layer1 and Double click on it.
20. In the Layer style select Drop Shadow with the Opacity=75%, Distance=7px, Spread=5%, Size-8px click ok.
21. Final Image.

