This is the first time I tried this technique and I’m so happy that I turned out well. Some of you even like it and asked this tutorial. So here it is.
Add your element by using Place instead of Open
Select Layer Style then Drop Shadow
I used the following setting:
Opacity: 55
Angle: 160
Distance: 5
Spread: 0
Size: 8
The drop shadow is added but you need to extract it to manipulate it. Click the F button
Click the Create Layer then click OK
Now the drop shadow has it’s own layer.
Here’s the fun part:
Select Edit then Transform then Skew
To manipulate the drop shadow, Hold Shift while pressing left click in your mouse.
When done manipulating, lower the opacity to 76%
Now your done.
Note: Click the image for larger view.


































