[1] Take a new file of 1280 pixels, 1024 pixels, of resolution 72 dpi in the RGB mode.
[2] Using the Rectangular Tool draw something like that but make sure your foreground color is #B58744



[3] Now bring up this layer’s Blending Options by right clicking on your layer and selecting “Blending Options”. and set its Pattern

[4] Now create a new layer, use the Rectangle tool and create another one top of existing rectangle using color like this: #D9BF86

[5] Now hold down CTRL and press T to use Transform Tool and transform your upper rectangle so it looks like this

[6] Open Blending Options for this layer and set Inner Shadow as given.

[7]Now create these two lines, one is C8B892 and other is 91805B.

[8] Now Make another Rectangal under these lines taking new layer and fill it with white and set its opactiy 89% and fill 42%,
same for the lower part and cut it with Lasso Tool to give it a real Scotch tape look.

[9] Now From Shapes Option Search These Shapes and fill them with B61908.

[10] Now Make these Two Lines from Line Tool and Fill them with B61908

[11] Type Text and Rotate it with Ctrl + T and fit in between these lines

[12] Now Make A Black Oval Shape in new layer and drag it down to all.

[13] Now go to Filter > Blur > Gaussian Blur and Give Radius 50 Pixels and Your Corrugated Carton is Ready…!!!

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