Ruffles

Ruffles are quick and easy to make and add a great element to clothing or furniture. First start with a square in the color of your texture.

Next go to Filters>Distort>CurveBend. Adjust the graph to the side to resemble small waves, make sure you apply the same to both the top and bottom. You'll see under Curve for Border, it says upper and lower, this is refers to the top and bottom of the square. Select each one and make the changes, then click OK.

From here you want to add some highlights and shadows to add depth and create a 3D feel, draw black lines for the valleys and white for the peaks, Gaussian Blur them and set them to soft light.

Merge the layers together and duplicate the layer. With the duplicate layer selected, it time to add a slight fold to one of corners. Go to Filters>Distort>IWarp. Using IWarp you can push and pull the image to alter its shape. Don't worry if you make a mistake you can just select Reset. Push and pull the corner to create slight fold, this will just add some variation to the ruffles.

Select OK and align the two layers side by side and merge together.

From here its as simple as duplicating the layers and adding them side by side of on top of one another. To create a layered effect, add a shadow between the layers. This can be duplicated as many times as needed to create the amount of ruffles you need. Depending on your creation the waves do not need to be uniform, in real life most ruffles are not the same!

P.S. I have included pictures in good faith to help you on your creating journey. Please do not steal my textures, creating your own is much more satisfying. Stealing my texture will result in a DMCA complaint lodged against you and I would hate for it to come to that.