You might have seen a torn paper, now you can make it in the photoshop with the help of this example so follow.
Take a Picture: Take a picture of any place as I have taken here.
Selection: Choose Polygonal Lasso Tool (M key) and make a selection as looking at this image.
Cut Selection: Now Copy or cut you selected area.
New File: Take a new file with increased size as your picture size, past you copied as I have done here.
Inverse: Go to Select Menu >Apply Inverse, the rest part of the picture will automatically select then copy.
Take a new layer and past now in you new file as given below.
You will have this picture.
Now choose one layer and press Ctr + T and make adjustment as I have done here.
Now select second layer and Ctr + T and make adjustment as looking down.
Your will get this picture.
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