Are you interesting in how to make realistic view scotch tape by using Photoshop tools? If yes, then I will teach you how to make it. I got this effect by experimenting.
So, lets start! First of all create a new document sized 500×300 pixels. Select some appropriate color, for example #a13503 and fill your canvas with it.
Ok, now we should find and bring some picture to our canvas to attach it with scotch tape in future. Actually we can use different pictures or photos. I prefer to use this one, used below. If you want to use the same picture as me, please feel free to download it from here. Open up the picture and copy it to our canvas. After that use Ctrl+T to rotate it a little bit.
Then apply the Drop Shadow and Stroke layer styles to the layer with picture.
See the result on the picture below.
Now, start with creating scotch tape. Use the Polygonal Lasso Tool to make selection which you can see on the picture below. Fill selected area with color of #c1cccd on the new layer.
Remove selection with Ctrl+D. Now, we need to process the scotch tape borders. Get started by selecting the Eraser Tool and use one of the standard Photoshop brushes.
Make some clean work as shown on my picture below.