To follow along, you'll need to download your own copy of tape_cyan.png which was created in another Photoshop tutorial for How to Create Digital Washi Tape. You can apply this technique to any image element where you want to apply the appearance of torn paper. If you've seen the other tutorial and have downloaded the tape_cyan.png, you may have noticed that I've cut off the rough edges at each end of the tape so that I can show how easy it is to create this whole effect in Photoshop.
This tutorial is quite basic and so can be followed using Photoshop Elements, as well as Photoshop. If you press on to the next page, we'll get started.