Start
with a new image (Ctrl+N)
of any size. I used 100 x
100. Fill the background
with any color. I used a
neutral gray.
>>
Step 2
Create
a new layer (Shft+Ctrl+N)
and call it 'wood'. Don't
fill it with anything
yet.
>>
Step 3
Choose
two shades of brown for
the background: a dark
shade and a light shade.
>>
Step 4
Select
the 'wood' layer and go
to Filter>>
Render>> Clouds.
Then go to Filter>>
Noise>> Add Noise.
Use a level of 6, uniform
style, and monochromatic
coloring.
>>
Step 5
Now,
go to Filter>>
Artistic>> Sponge.
Use a brush size of 10,
definition of 5, and a
smoothness of 1.
>>
Step 6
Next,
go to Filter>>
Distort>> Shear.
Select "Wrap
Around". Curve the
line as shown. You can
experiment with the curve
to get different grain
textures.
>>
Step 7
Wow!
It's wood! You can bevel
the image to make it look
more realistic.