The materials used in this tutorial are taken from the Internet and may not be used for commercial purposes. My translation level is limited, please correct me if there are any inaccuracies, thank you.
Final effect:
1. Create a new file with 1024x768 pixels and default color.
2. Double-click the background layer to unlock it. Double-click the layer background again to bring up the layer style, check the gradient overlay option, double-click the gradient ribbon to bring up the gradient editor, and see the parameters:
Effect:
3. Right-click the background layer, click Merge Layers, and then use the crop tool to cut the following parts:
4. Click the Custom Shape Tool and select the following graphic:
5. Hold down the shift key to draw a large circle, right-click Shape 1-Rasterize Layer, and change the fill to 10%.
6. Select Filter-Distort-Rotate and Distort, see the parameters in the picture:
7. Select the Custom Shape Tool again, click on the heart shape, and make the foreground color white.