This is the result of this tutorial:


I'm using Photoshop CS3

1. Open up a new document 600x600 pixels.
2. Create a new layer and fill it with white.
3. Go to Layer > Layer Style > Blending Options (or double-click the layer). Use these settings: 
4. Create a new layer. Select the Rectangular Marquee Tool and use these settings: 
5. (This is the ratio of an a4 paper, if you'd like to create a different shape use style: normal)
6. Make a selection like this:
7. Fill the selection with #f8f8f8
8. Now we're going to add some texture to the paper. Go to Filter > Noise > Add Noise and use the following settings:
9. Layer > Layer Style > Blending Options:  
10. Change the opacity of the layer to 90-95%. You're done!

This is my final image (I just duplicated and rotated the layer):

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