1. Open up new document in Photoshop. Make sure the dimensions of the document are large enough to support your object. I find that rounded objects work the best, so I chose an orange.
2. Make sure to create a new layer, call it "Orange 1". Paste the object (orange) on this new layer.
3. With the "Orange 1" layer selected, goto Layer > Duplicate Layer. Name the duplicate layer "Orange 2". Click OK when the pop-up appears.
4. You should now have two identical layers of the oranges (objects).
5. Next step is to select the lower "Orange 1" layer. Make sure this orange is darker than the duplicate orange in the "Orange 2" layer. To do this, simply goto Image > Adjustments > Brightness/Contrast.
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6. When the Brightness/Contrast pop-up appears, adjust the Brightness/Contrast sliders to make the orange on the "Orange 1" layer to be darker. Click OK to accept the Brightness/Contrast changes.
7. Now make sure the "Orange 2" layer that is above is selected. Begin by erasing the shaped areas of the orange that you want to represent the inside part of the peel. As you erase, you can see that the darker orange from "Orange 1" layer shows underneath.
8. Make sure the "Orange 1" layer is now active. Using the eraser tool, begin erasing the areas of the dark orange so that it appears to be a twirling peel. If needed, alternate between "Orange 1" and "Orange 2" layers, erasing the sections required so that they create the swirling peel effect.
9. You're done! You should now have an object that looks like it's been peeled.