Step 1: Open a High Quality Photograph in PhotoShop.

Step 2:  Now Duplicate the Background Layer by right clicking of the Background in the Layer Palette and selecting the Duplicate Layer option as shown below.

This we will do for two reasons first is that the Background layer is locked so no manipulations can be done on it and secondly if we make a mistake in the process of rendering this image then we have something to start a fresh from.

Step 3: Select the Brush tool as shown below from the Tool Bar or through its shortcut key B.

Select the Dune Grass brush type as shown below.