James G, a graphic designer in the Knoxville, Tennessee area posted this tutorial on the Aquent LinkedIn Network. He is also the CEO of Creative Beacon, and the details on how to create amazing 3D textures in Photoshop are on his blog.
This is what he says:
“This tutorial shows you how to create powerful 3D textures in Photoshop, as well as how to apply custom textures, via an image file, or your own custom created textures. I show you how to load existing texture files and how to create new ones. You can create different textures for different sides, including the bevels.”