technique

[Ian Jones]

The simple way, select a rectangle and then filter>blur>gaussian blur. A much more advanced way would achieve better results but I suggest you play with the simple method to start with.

[mOOb]

Ian beat me to it :)
Heres an example of what he said its not exact but close. You can get it closer with a bit of experimenting. The banding is caused by dithering when converting to indexed color.

[theGuest]

You posted this subject twice visual... DOH!

I replied in your other thread.

Have a go at this: http://photoshopgurus.info/intermediate/scotch-tape.shtml

It's adaptable.

:wavey:

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