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Add a new layer.

Set your colors to:

Foreground ~ #F8AC28
Background ~ #F7D128

Choose your Shapes tool and set at:

Ink Blot
Antialias  Checked
Line width  2

Start with your cursor at about 20,20 and draw out your "flower".

Using your Magic Wand with the tolerance set at 10, click inside the yellow part of the flower.

Selections > Float.

Effects > 3D Effects > Cutout > these settings:

Vertical & Horizontal  6
Opacity  58
Blur  38.8
Color  #FCFD8D

Click ok.

Effects > 3D Effects > Cutout > these settings:

Vertical & Horizontal  -6
Opacity  58
Blur  25
Color  #F87D1A

Click ok.

Selections > Select none.

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