Make a rectangular selection on a new layer, works best with a black background.
	Fill the selection on this layer with a mid grey colour
	Rotate the image 90%
	Now goto edit/transform/skew and skew the top edges to make a point
	Using the distort/shear filter, make a couple of bends to give the tentacle some shape
	You can rotate your canvas back if you like, now apply a gaussian blur, not too much, just enough to blur the edges
	Brighten it up a bit with the brightness/contrast or curves
	Apply the stylize/emboss filter, have a play around with the angle and set your amount to around 300, height around 3. I played around with the curves for the last one
	Thats it, due to the blurred edges this works well on black backgrounds, if you want to use it on anything else, select the tentacle, make a new layer underneath and fill it with black

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