Note: This tutorial was done using Adobe Photoshop 7.0
Open a new window with:
Width:200pixels Height:150pixels
Resolution: 72 pixels/inch
Mode: RGB color Contents:White
Type ADES (or anything you want). Then make a copy of this
layer. Right click on the layer and chose Duplicate
Layer.
Click on the ades copy layer and go to Edit > Free
Transform (Ctrl+T). Next go to Edit >
Transform > Rotate 180 (Right Click+Rotate 180).
And again go to Edit > Transform > Flip Horizontal
(Right Click+Flip Horizontal).
Click on the Move Tool ()
and chose Apply from pop up window.You should
have something like this.
Right click on ades copy layer and chose Rasterize
Layer. Next go to Edit > Free Transform
(Ctrl+T). Right click on ades copy image and chose Perspective.
Now adjust the image by pulling from lower corners as shown
below.
Right click on the ades copy layer and chose Blending
Options > Gradient Overlay and chose specifications
as shown below. And click OK!
You are done! Now try with the image instead of text.
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Open a new window with: 
Click on the ades copy layer and go to Edit > Free
Transform (Ctrl+T). Next go to Edit >
Transform > Rotate 180 (Right Click+Rotate 180).
And again go to Edit > Transform > Flip Horizontal
(Right Click+Flip Horizontal).
)
and chose Apply from pop up window.You should
have something like this.
Right click on ades copy layer and chose Rasterize
Layer. Next go to Edit > Free Transform
(Ctrl+T). Right click on ades copy image and chose Perspective.
Now adjust the image by pulling from lower corners as shown
below.
Right click on the ades copy layer and chose Blending
Options > Gradient Overlay and chose specifications
as shown below. And click OK!
