Start by opening an image of a elephant.
Create a new layer and press Q to enable quick mask. Apply fibre filter.
Use settings as shown.
Press Q to disable quick mask.
Fill the selection with white color.
Create a rectangular selection using rectangular marquee tool.
Press Ctrl+Shift+I to inverse the selection and remove the outer area.
Press Ctrl+T and scale it down. Right click the layer and warp.
Adjust nodes as shown.
Reduce the opacity to 80%.
From filter menu select blur>>gaussian blur. Apply settings as shown.
Duplicate the layer and press Ctrl+T. Rotate the layer counter clockwise slightly.
Change the layer mode to dissolve.
Select blur tool and apply it on the layer.
