This tutorial teaches you to draw a burn paper, I am going to make this effect on a simple paper.
New File: Take a paper picture to give burn effect.
Selection: Choose Polygonal lasso tool (L key) and make selection as given below.
Delete Selection: To delete the selected par press Del key.
Selection: Make another selection by using the Polygonal lasso tool (L key) as looking here.
Gradient Overlay: Go to Layer Menu > Layer Style > Gradient Overlay and use same settings.
Blending Options: Right click on the layer and choose Blending Options and use settings.
Inner Shadow: Use layer style, go to Layer Menu > Layer Style > Inner Shadow and adjust same values.
Filter effect: Go to Filter Menu > Blur > Gaussian Blur and use these settings as given below.
This is you final result.
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