Make Photo with border

Step 1

Start with a new 300 x 300 px document. Make your background b/w gradient.



Step 2

Open the image you want, to be placed in the photo, cut it, and paste it inside our new made document.



Step 3

Select that image layer, and make border around image with pencil tool and add some shadow.



Step 4

Choose Edit - Transform Perspective for 3D effect :)



Step 5

Edit - Transform - Rotate 90 CW.
Now, go to Filter - Distort - Shear, and set options from the picture below.

Final result: