1. First things first, create a new layer and set your colors to BLACK
and WHITE. To do so, simply press the "D" key on your keyboard.
2. Select the gradient tool and use these settings below.
Click to enlarge
3. Now this is the tricky part, you might have to do this
several times to get a good result. Use the gradient tool and try not
to add too much of a gradient on the image, a couple should do it. Once
you think you have a good result, hold CTRL + I to change all the black
into white.
4. Now hold CTRL + T to transform the image, re-size the image
a bit and go to Edit -> Transform -> Perspective and change the
perspective of the image by moving the boxes around.
5. Edit -> Transform -> Distort and distort it a bit so it looks a bit more 3D looking.
