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Make a white square or rectangle shape in the corner that is to be curled on the new layer.
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Select the Polygonal Lasso tool divide the square into 2 triangles by clicking at the bottom left corner of the white shape. Click outside the top right corner then finish the selection around the bottom of the shape. The shape should now be divided into 2 triangles with the bottom one selected.
Press delete to delete bottom triangle. Without deselecting the triangle, select the top paper layer. Press delete to remove a triangle shape.
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Select White Triangle. Select Edit→Transform→Warp. Shape Triangle into curl look.
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Create a new layer over triangle layer. Using the Rectangular Marquee tool make a selection slightly bigger than the triangle.
Change the color chips to gray and white.
Select the Gradient tool→Select Reflected Gradient → choose foreground to background in the gradient picker.
Starting in the middle of the triangle, draw a gradient. Using the control key and the move tool→shape the gradient along the triangle to make a nice shadow. Group the shadow layer with the triangle layer. (Press alt key between the 2 layers.) Make a new layer under the triangle. Paint in the shadows under the furl and along the bottom of the curl with a soft brush, black at a 10 percent opacity. If shadow is too dark, lower the opacity of the shadow layer.
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If you want to put a paper on the curl, place paper above white triangle but below gradient layer and group with triangle.
Of course you can use this method to curl corners of pictures or note tags - try it out!
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