Make a new image: 150 by 150 pixels.Dot white for background.
Filter>Noise>Add Noise. Amount 60, dot Gaussian and check Monochromatic. Click ok.
Stylize>Emboss. Angle: 125 (for an inner emboss, enter –55),
Height 1, Amount 80. Click ok.
Filter>Other>Offset. Horizontal: 75 and Vertical: 75. Click ok.
To color this texture, go to Image>Adjust>Hue/Saturation. Check the "Colorize" box.
Lightness: -20. Saturation: 25. Now move the top Hue fader until you find a
color you like.