In this tutorial, you will learn how to create Duct Tape from scratch in Photoshop CS4. We will be using Filters and Layer Styles to recreate the look and feel of the tape.

To begin, we will create a rectangular marquee selection, and fill with a gray color, like so:

Next, goto Filter > Noise > Add Noise. Choose a relatively small amount (around 5%, but depends on your image size) and Uniform and Monochromatic.
Then goto Filter > Texture > Texturizer. Choose the Canvas texture and reduce the scaling to around 75%, and Relief to around 3. Choose Light coming from Top Left.

Next, goto edit > Fade Texturizer, and choose 50%.

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Now we want to apply Layer Styles to our tape. Open up the Layer Styles window by either double-clicking the layer or right-clicking and choosing Blending Options. Select Bevel and Emboss, and choose a Depth of 1, Size of 1 and Soften of 0. Also reduce the Opacity of the Highlight and Shadow to around 60% and 40%, respectively.
Then choose the Texture option of the Bevel and Emboss, select the Tiles-Smooth texture from the default Patterns:

Choose a Scale of around 10-20%, and a Depth of 200%+. You should get something like this:

The next thing to do is make the edges untidy, like the piece of tape has been ripped off the roll. Use the lasso tool to make a selection and then hit delete:

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Now we will create wrinkles in the tape. Create a new layer and set it's Opacity to around 45-55%, and the Fill to 0. Then add a Bevel and Emboss Layer Style like we did to the tape layer, and set the depth to 120-140%, and size to around 3-7%. Now using the Lasso or Polygonal Lasso tool, make selections like wrinkles in the new layer, then fill them by going to Edit > Fill, or hitting Ctrl+Backspace. Your selections should be something like this:

When you're done, you should have something like this:

Now let's add a finishing touch by adding some text. Create a text layer and change the Blending Mode to Overlay. Then select all three layers in the Layers panel by Shift-clicking, then goto Edit > Transform > Rotate. You can also add a background of your choice, and add a Drop Shadow to the tape layer with an Opacity of around 35%, and Distance and Size of 1:

Enjoy PhotoShop and experiment to get the results you want.

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