(NOTE:This can alo be created using adobe photoshop. Here I have used adobe photoshop elements 5)


1:Create a new blank file and place an image of your choice in a new layer.

2:Open texturize filter from menu Filter -> Texture -> Texturizer and apply following settings:



So the result will be:


3:Now select the background layer and select from menu Image -> Resize -> Canvas size. And apply following settings:



4:From artwork and effects palette select a background texture and apply.



5:To seperate individual puzzle pieces, use the magnetic lasso tool to define a selection that follows the edge of the pieces. Once the selection is defined, make the selected pieces into its own layer.



6:Now use free transformation tool to rotate each puzzle pieces. Applying drop shadow layer styles to create an illusion.
Also rotate the original image to get the following result:



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