Step 8: Now we will blur the image by small amount so that it looks more realistic. To do these select the Gaussian Blur option from the Filter Menu as shown above.

In the Gaussian Blur Dialog Box set the Blur radius to 3 pixels.

Step 9: To make the whole step up look more realistic we will drop the shadow of the magnifying glass on the background image.

In the Drop Shadow Dialog box set the various sets to the values shown below.

Step 10: Now we will add the Inner shadow by selecting the inner shadows option as shown below.

Again set all the different values as shown below.

Finished: Here is the Final Image.

That's it for this Photoshop tutorial, I hope it was helpful.