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Open a new file 600 pixels X 1200 pixels, resolution 300, with a white background.
Change foreground color of the color chips to a light grey color.
Select the rectangular shape tool, set tool to shape layer (first box at the top of the page in tool options.) Draw a rectangle the size you want your tape to be. Rasterize tape layer.
Kit
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Place a guide where the bottom of the serrated edge of the tape should be. Using the Polygonal Lasso tool, draw ziz zags between the guide line and the top of the tape. Finish the selection outside the top of the tape.
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With tape layer selected, hit delete. Clear guide.
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Duplicate layer. Select Edit → Transform → Flip Vertical. With the move tool, move down using the arror keys until both edges show serrated. Merge the 2 tape layers together by pressing Ctrl E (Cmd E on Mac).
Lower the opacity of the tape layer to 50%.
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Make a new layer above the tape layer. Paint in white highlights with a soft brush.
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Lower the opacity of the highlights layer to about 25%.
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To make a very slight shadow duplicate the tape layer. Drag the shadow layer below the tape layer. Fill the layer with black. Blur layer by Filter → Blur→ Guassian Blur → Radius 3 pixels. With the smudge tool, slightly drag out bits of the shadow, in other areas push shadow in. Use very small movements when using the smudge tool.
While still selecting the shadow layer, hold the ctrl (cmd) key and click on the tape layer. You should now have marching ants in the shape of the tape. Check you are on the shadow layer and hit delete. Only the slight blur, smudge outline of the shadow layer should be left. Lower the opacity of the shadow layer to 20%.
Your tape is finished!
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