Alright...lets get started. First start off with a background, wallpaper, whatever you want, im using a sig i made: go to image>canvas size, and make sure to double the size or make it bigger by 300-400 pixels now click the marquee tool and right click, and then select all right click again and go to free trans form right click AGAIN and then go to distort now drag the boxes around and then it would a good distorted look, the best way is to move the corners up and down... then save as .gif or .png and voila