
1. Create a new document, and try to use a transparent background. As you can see below, I didn’t do so, but later I’ll have to do some extra things to achieve the right result.
2. Fill the background layer with black, add a white rectangle as you can see in the “White Rectangle” layer below and duplicate this layer.
3. Use the Wind filter on this layer, as you can see below.
4. Apply this filter at least twice, using the settings in the screenshot here.
5. Rotate canvas 90CW.
6. Press Ctrl+E to merge the two layers and use Polar Coordinates to create the bullet hole.
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7. Press Ctrl+I to invert the image. You should see what’s in the screenshot below…
8. Use Select>Color Range to select the white color in the document and press Delete to remove it. If you didn’t create your document with transparent background, add a transparent layer, copy the layer with the bullet, remove the original and then proceed to remove the white parts.
9. Open a picture, copy the layer with the bullet hole and use the settings below for Blending Options to enhance the appearance of the effect.
10. Duplicate the layer as many times as you wish, move and resize as needed to create more holes, as you can see below.
11. Enjoy your result, and be sure to save the bullet effect layer as an individual document for later use!
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