Step 54
Use the Elliptical Marquee tool to create a circle selection like shown below.

Press the delete key to create a hole on the shirt.

Here’s what the t-shirt looks like so far!

You can add some text to the label if you like using the Text tool.

Add a texture to the background. You can use any photo you like. I used a wood texture.

Select the t-shirt layer then choose Layer > Layer Style > Drop Shadow then apply the settings shown below.

