This tutorial is available as a PDF. Click here to view or download it
End result will look more or less like this (without the paper of course).
See more variations of the tape at the end of this post.
Start with a transparent canvas
Set your Primary Color to D8D8D8
Use the Shape ( ) tool to draw a solid ( ) rectangle with the height of 25px and a width of what ever you like. (I used 100px)
Use the eraser ( ) tool with Antialiasing disabled ( ) at a Brush width of 1px, to cut out triangles on both ends. Like so...
Zoomed in to show detail:
Set your Primary Color to C0C0C0
Use the 'Outline Object' plugin to make a border around the tape. Radius of 1 and Strength of 10
Use the 'Feather Object' plugin, with a Feather Radius of 1
Rotate the tape to 45 degrees using Zoom / Rotate ( ). You may have to expand your canvas first
Set the layer Opacity to about 175 ( )
There's your Scotch Tape:
Now just put your paper or photo into a new layer under this one.
And if you want a more transparent tape or finer torn edges, see below for some variations: