Haven't carved a spoon for a while, and since Fran Hallett is the latest person to stumble over and comment on my spoon collection, she became my spoon subject. I used her last SP as the image template, I think I need to find a better image. Also, the composition of her SP caused me to try a new placement of the carved image -- kind of peeking up from the bottom edge.
SP: Start with spoon "template" (empty spoon image); Add her SP image as a new layer; Set opacity of the image layer to about 50% so the spoon can be seen below the image.; Transform (rotate, resize, reposition) the image for rough placement on the spoon; Apply Stylize>Emboss filter, adjusting angle, depth, and amount to get the desired carved effect; Apply an elipsoid selection to cover the general oval of the spoon carve-out. (need to Select>Transform Selection to size, rotate, and position the selection; apply selection as a mask on the the image layer;