Step 1 - Ok step One
Open up a new document, make it the size of how big you want your heart to be. Ok no once you have your document. Create a new layer call it gradient. Ok now color it in what ever color you want. Then go to layer/layer style/gradient. Then put in this gradient.
Step 2 - Ok new layer
OK now create a new layer, call it heart. Ok now your going to grab the custom shape tool, and grab the heart.
Step 3 - Draw the heart
OK now draw the heart out, what ever size you want it to be. Then go to layer/layer rasterize. After you've done that go to layer/layer style/blending options and make it what ever color you want mine is just pure red. You should have something like this so far.
Step 4 - Now were going to play around.
No go to edit/transform/distort. Do what you see in the image, then click apply.
Step 5 - How to duplicate pixels
Do make it 3d now were going to duplicate it pixel by pixel. The way were going to do this is by pressing alt, control, and the up arrow at the same time about 20 times. Then your going to click on the first layer, and then go to layer/layer style/color overlay and change its color to a slightly darker red. You should have something like this so far.
Step 6 - Making it shiny.
Now that your on the top layer. Go to layer duplicate layer. Then go and make the heart white. After you've done that got edit/transform/scale and make it smaller like I've did.
Step 7 - opacity time
Now go back to layer/blending options and make its opacity to about 11. After you've done that go to the layer right under it duplicate it again, and make it white again. Then your going to sort of cut out a moon shape on it in a corner with your elliptical marquee tool. See what I mean
Step 8 - scale again.
No go to edit/transform/scale and then make this smaller so it can fit in the low opacity heart once you have that give it a gradient. The first color darkish red to blend in to the heart under it and the other white. Then make its opacity to about 25. This is what I have so far.
Step 9 - The final step
Ok now you can add some text, and give this to someone you heart and your done.












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