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| Select [Layer] from [New] in the [Layer] menu. A dialog appears. Enter Tape for the
name of the layer in [Name] and click [OK]. |


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| Click the [Blending Color] box in the lower part of the toolbox. Set [R] to 255, [G]
to 255 and [B] to 220 in [Color Picker]. Click [OK]. |

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| Make sure that the tape layer is selected in the layers palette. Select the [Rectangle]
tool, and create a rectangular selected area. |

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| Select [Fill] in [Edit] menu. A dialog appears. Set [Blending Color] for [Use] and
click [OK]. Select [Release] in the [Selected Areas] menu. |

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| Select [Rotate] from [Transform] in the [Edit] menu, and rotate the Scotch tape to
the appropriate angle by dragging it. When you decide on the correct angle, click [Commit Transform] on the
[Tool Options] bar. |

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| Select the [Polygon] tool and, as shown in the figure, click the mouse repeatedly
to create the uneven ends in the selected area. Use the [Backspace] key (the [Delete] key on the Macintosh)
to delete. |

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| Repeat steps 3 to 6 of the same procedure for the other end. After both sides of the
Scotch tape have been made uneven, select [Release] in from the [Selected Areas] menu. |

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| Make sure that the tape layer is selected in the Layers palette. Select the [Move]
tool, and move the Scotch tape to the corner of the image by dragging it. |

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| Select [Duplicate Layer] in the [Layer] menu. A dialog appears. Click [OK]. |

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| Make sure that the layer named Tape Copy is selected in the layers palette. Select
the [Move] tool and move the duplicated tape layer to another location by dragging it. |

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| Merge the two tape layers into one layer. Make sure that the layer named Tape Copy
is selected in the layers palette, and select [Combine Layer Below] from the [Layer] menu. |
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