#1: Open a new image, size is: 520x600 and set the background color to #312000 and fill it in.

#2: Create a new layer, Give it a name, and fill this with the color:#FFFFE9

#3: On the second layer (the one you just made), select the "Polygonal Lasso Tool"

Corner Paper Fold

 

and Press CTRL+X OR in the top menubar: Edit>Cut

#5: Create a new layout and press CTRL+V to paste it or Edit>Paste

#6: You shouldn't be above to see it, so now click Layer>Layer Style>Outer Glow

#7: Apply the following settings:

Corner Paper Fold