1. Click New in the File drop-down menu. Create a new canvas: 500 PX by 300 PX.
2. Create a new layer on the Layers panel: a hot key is CTRL + J. After then, select Rectangular Marquee Tool in the toolbox and then drag it like a image below.
3. Select Eyedropper Tool in the toolbox, and then select the color you want; I chose light gray. Fill out the box. After then, deselect it: a hot key is CTRL + D.
4. Choose Polygonal Lasso Tool in the toolbox. After then, click "Subtract from selection" icon on the control panel: a hot key is ALT. Create jagged edges like a image below.
5. Press the Del key, and then deselect. Create jagged edges on the other side. If you do that, it will be like a image below. After then, use Dodged Tool or Burn Tool in the toolbox in order to look realistic to the tape.
6. Click "Add a layer style" icon on the bottom on the Layers panel, and choose Drop Shadow with setting the opacity to 25%. Click OK.
7. After pressing CTRL + T, rotate this tape like a image below. After then, go to the File drop-down menu and click Save for web; save it for PNG.
After then, you can use the clear tape like a image below. That's it.
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