1. Open a new image 450x450, any light color background. You can change the background later. Add a new layer.

2. Open the image you are going to use (design image) and resize it to use for the bottom of the box. My image is 150x138. It needs to be small.

3. Make the design image the active one and go to your layers palette. Click and hold on the background layer and drag and drop that layer on your 400x400 image. This will paste it as a new layer and center the image exactly. You have the bottom of your box. You can now get rid of the design image.

4. Go to your layer palette and right click on layer one. Select duplicate. Rename this new layer "left".

5. Go to Image>rotate and rotate this layer 90 degrees to the left. Make sure rotate all layers is unchecked.

6. Using your mover tool move the left layer image all the way over to the left so that it's right edge is flush with the layer 1 image and the top edges are even.

7. Click on the deformation tool . Click and hold the center node on the bottom. Gently push it up or pull it down until the bottom edge is the even with the bottom of your layer 1 graphic.

8. Click on the center node on the left side and push it in toward the center until it's about half the width of the original.

9. Now hold your control key down and click on the top left node. Pull it up until the cross lines are smooth. They will get very jaggy as you pull upward but at the 45 degree point they will be smooth. Let go of the deformation tool and the control key. Go to the tool palette and accept the deformation.

10. Go to Effects>Sharpen>Sharpen.

11. Go to Colors>Adust>Brightness/Contrast. Change Brightness to -20 and click ok. What you have now should look like this.

12. Go to your layer palette and duplicate the left layer. Rename it "right". Go to Image>Mirror, then Image>Flip. Eureeka! We have sides.

13. Go back to your layer palette and duplicate layer 1 again. With your mover tool move it up so that the bottom is even with the top of the layer 1 image.

14. Use your deformation tool to shape your top layer. Click on the top center node and pull it down so it's even with the top of the left and right layers.

15. Hold your control key down. Click and hold the top right node and pull it out till it's flush with the left and right image. You can repeat these steps as many times as you need to to get it perfect. When you're satisfied, accept the deformation.

16. Sharpen and adjust the brightness as you did on the sides but this time only use -10 on the brightness.

17. Duplicate this layer. Then flip and mirror it. You're done.