Create the background using a simple gradient... white to grey.
step 2 of 15
Cut out the "recycle bin" and add it to the image.
Using your ruler- add a guide to the middle of your image.
step 3 of 15
Add a shadow to the bin, by copying the bin-selecting it- adding a dark gradient- flip it and position it using the transform-warp tool...
step 4 of 15
Further add a Gaussian blur of 5px to the bin's shadow.
step 5 of 15
Add the hand to the image.. select the bin's "hole" and on the hand's layer, cut out the parts the exceed over the hole.
Making the hand look as if it is coming out...
step 6 of 15
Using the dodge tool, add shadow to the arm, creating depth.
step 7 of 15
This is the result you will get.
step 8 of 15
Copy the hand layer, and in a new layer select the hand and proceed to fill with a dark grey gradient.
step 9 of 15
Fill with grey...
step 10 of 15
Flip the hand layer into position and set transparency to "Multiply"
step 11 of 15
This is the result you get...
step 12 of 15
Using a "smoke" brush
http://www.brusheezy.com/brushes/1953-Smoke-Brushes
thanks to GloriaGypsy
flip it horizontally and create the "stink" that is supposed to be coming out of the bin...
I changed the colour to white to make it resemble a stinky odour ;)
step 13 of 15
Create the offensive text ,
this is what it looks like ;)
step 14 of 15
Add shadow to create depth to the card then tilt it...
step 15 of 15
Finally add a background gradient with shadows to make the card look realistic...and add the writing (Font = "HavingWrit")
:D