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 = 300 pixel, height = 300 pixel and resolution = 96.012 pixel/inch. You can do it with the file new > then press Ctrl+N.
2. Now look at your right, you will see the layer window. Here in the Layer window create a new Layer by clicking on the icon which is encircled with Red. This layer will be named as Layer1 by default
3. Now select Rectangular Marquee Tool from the Toolbar and create a new shape as shown below.
4. Now to fill the layer with the color code # E06141, go to the toolbar and click on the 2 square shape icon which is used for set foreground color. Enter the code #E06141 in the field marked as # in the color picker and press ok. This is how you choose the color, now to fill the layer press Alt+ Backspace
5. Now in the Toolbar click on the Gradient Tool and press it for longer time then you will get Pain Bucket Tool now select Pain Bucket Tool.
6. Now click on the shape with the Paint Bucket Tool and the shape will be filled with the color.
7. Now here from Menu bar Select > Filter > Noise > Add Noise.
8. In the Add Noise select Amount: 21.33 % / Uniform / Monochromatic click ok.
9. Now again select FIlter > Artistic > Colored Pencil.
10. When you click on the colored Pencil you will get the window which is shown below click on the red circle.
11. In the step 11 when you click on the red circle you will get another window as shown below from there select Angled Stroke.
12. In the Angled Stroke select Direction Balance-84 / Stroke Length-17 / Sharpness-2 click ok.
13. Now the Image will look like this as shown below.
14. Now select Rectangular Marquee Tool or Lasso Tool > Right click > Select Stroke.
15. When you click on Stroke you will get a window as shown below select Width-2 px / Location- outside / color #D2D3E1 to choose the color click on the red circle click ok after that Deselect Ctrl+D.
16. To make a copy of the Layer Press Ctrl+J and then select Move Tool from the Toolbar after that with the Move Tool drag the copied shape.
17. Now create a new Layer2.
18. In the Toolbar click on the Foreground color and select a new color #A34A41.
19. Now select Brush Tool from the Toolbar and draw lines as shown below.
20. Now click on the copied Layer1 while pressing Ctrl for the selection and then select Filter > Distort > Twirl with the Angle= 728 click ok.
21. Now the Image will look like this and then select Layer2 and press Ctrl+E to merge both Layers.
22. Now press Ctrl+T for Transform selection and the make the corners of Transform selection round with the help of mouse after that press Enter to finish the Transform Selection.
23. Now select Layer1 and repeat step 22.
24. Now make copy of the Layers and arrange them with the Transform selection as shown below.
25. Final Image.
