I grabbed an image from google images, taken from the Basic Instinct 2 movie…

let’s start…

1st of all, I’m going to cut this image into two layers:

For each layer, Edit->Stroke and set the Width:2px, color:black and Location:Inside.

now select the larger layer from the layers menu and then Edit->Transform->Distort.

Then try to distort the layers the way I did in the following screenshot:

now using your arrows move the small layer right to touch the big one! It will look like the following:

there still the top part missing! you can add another image! or a part of the image or just a black box the way I’m gonna do. Then Distort it the way we did before… and join it to the other layers. It will look like the following

let’s now merge the 3 layers into one later… and add a white background layer… and why not adding shadow using the Layer->Layer Style->Drop Shadow and use the following options:

and that’s it! we’re done!

Stay tuned!