Start with a new image in RGB mode. Use brown a
foreground color and a very dark brown as background color.
Apply Filter/Render/Clouds
Go to Filter/Artistic/Rough Pastels and load
the texture hard linear grain from the folder
Adobe/Photoshop5/
Goodies/textures located on your harddrive.
Use the same settings as you can see here to the
left.
This is how it will look now:
Now go to Filters/Texture/Texturizer and
load the same texture (Hard linear grain)
Scaling 70%
Relief: 2
Light direction: Top
Use the eliptical marquee tool to draw a small
horizontal ovals and apply the Filter/Distort/Twirl with
these settings.