1. Start with your new document. Create a New layer and rename it to "Background". Set your background color to #993300 and foreground color to #663300.
Now Select Linear Gradient Tool and Fill this layer with Linear Gradient from Upper Left to Lower Right.
2. Create New layer and give it a name "Paper". Select Rectangular Marquee Tool. Now Draw a Rectangle on a paper layer. Set your foreground color to #FFCC99 and background color to # FFCCCC, fill this with Linear Gradient from Upper Left to Lower Right.
3. Select Lasso Tool from the Tool bar, make a selection on a Paper layer like this:
4. Delete the Selection by hitting DEL key, Press Ctrl + D to deselect it. Your image should look like this:
5. Add Drop Shadow and Outer Glow to Paper Layer.
6. Create New Layer. Select Brush Tool and select soft round 21 brush size. Now brushing the edges of the Paper.
Group this layer with Paper layer layer Layer>>Group with previous or by clicking Ctrl + G. 7. Now again select the brush but this time soft round 300. Create a new layer and apply just two to three brushes on the center of the paper so its look like very old. Down its opacity up to 75%.



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