1. Open a new file of about 300x300pixels. Go to File>New.

2. Create new layer. Select the Polygonal Lasso tool and set the foreground to white. The numbers in the figure indicate the click area. Click on point 1 then drag it to your desired length of the tape. You can hold Shift key if you want to constrain a straight line. The zigzag area is the teared part of the tape. Press ALT key to switch the tool from polygonal lasso to Lasso tool . When you reach the starting point, close the selection . Press ALT+Backspace to fill it with white then press CTRL+D to deselect.






3. Go to Filter>Artistic>Plastic Wrap. Do the following settings:...when you are done, click OK.




4. To finish, lower its opacity to about 50%. Done. Hide the BAckground layer and save your tape in .png format.





5. You can now rotate it if you want and tape your photos.