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Start by applying a nice gradient to the background.
Change the gradient mode to "Difference". Apply the same gradient several times.
Duplicate the layer. From "Filter" menu select "Artistic>>Plastic Wrap". Apply settings as shown.

Start by opening an image of man. <br/>1. Isolating the area <br/> Create selection of the man using polygon lasso tool. Press Ctrl+J to copy paste the selection in a new layer. Hide the layer.

Create a rectangle using rectangular shape tool.
Create a shape as shown using pen tool.
Double click the layer to open layer style window. Apply layer style with the settings shown.