Open up your image and paste onto a new, white background, or paste onto the layout you want to add it to or whatever. I’m using this:
Go to ‘Layers’ > ‘New Raster Layer’, and change the ‘Opacity’ to 40 before clicking ‘Ok’.
Click , and draw a small rectangle on one of the corners in your picture:
Now click and fill the selection a light shade of grey, or whatever colour you’d like your tape to be.
Press ‘Ctrl’ and hold down whilst you press ‘D’ to deselect your tape. Then go to ‘Effects’ > ‘Geometric Effects’ > ‘Wave’, and copy these settings before pressing ‘Ok’:
Okay, now your tape should have slightly jagged edges. Right click your image and choose ‘Copy’ (not ‘Copy merged’) to have your tape for the other corners.
Click . Then on your image, click and hold the second tiny square in the middle and drag your tape digaonally across the corner of your photo.
Now use to position the tape on your image, and ‘Paste as new layer’ to add another piece of tape to your image. Here’s my finished result: