Step 1. Make a new document 300x300. Now you have to set the foreground color to a dark brown and set your foreground and background colors to 2 brown colors.for example #52230F and the foreground color to a lighter brown for example : #754730 so they are like in the image below:
Step 2. Now go to Filter > Render > Clouds. Then go to Filter > Noise > Add noise with settings: 15, 27, monochromatic. This is what I got :
Step 3. Go to Filter > Blur > Motion blur and add the folowing settings:
This is what I got:
And Filter > Distort > Twirl
This is what I got:
Now you have your wood texture. You can make wood frames using the polygonal marquee tool to select all the frame parts and moving them to a new document .
After that add a bevel emboss with the settings below to all frame pars and you are done:
This is my final result:
More Tutorials: 
