1) Create
a new image (256x256 pixels)
2) Make a selection
as shown below.
3) Use: Script-fu
=> selection => Distress selection (default options)

4) Create
a new transparent layer
5) Use:
Filters => render =>
clouds => solid noise(x=2.2, y=2,2)
Use: Image => colors => levels (input levels
0,2.09,255)


6) Create
a new transparent layer and make
a round selection on center of it.
Fill it with black.

7) -
Create a new transparent layer.
- Make a selection as shown below.
- Fill it with white
- Use: Filters => blur => gaussian blur(h=20,
v=20)

8) -
Copy this layer
- Use: Image => colors => invert
- Rotate this layer 90 deg.
9) -
Create a new transparent layer.
- Make a round selection.
- Fill it with white.
- Move this layer 5 pixels to the left and 5 pixels
to the top.

10) -
Press CTRL + K (cut selection).
-
Use: Filters => blur => Gaussian blur (h=2, v=2)
-
Move the white curve to the center
11) -
Delete the background layer.
- Arrange all layers and merge them
- Right
click on layers window and select "alpha to selection".
- Invert the selection.
-
Use: Script-fu => shadow => drop shadow (offset x=1, offset y=1, blur
radius=4).