Spring

On a new layer set up some guides like this (view/new guide)

Using a small round brush, paint lines on the guide in grey

Now clear the guides, you should have something like this

Goto layer effects and apply the bevel & emboss with the inner bevel/chisel soft setting, then duplicate the layer

Select the bottom layer and goto edit/transform/skew and skew it like this

Now do the same with the top layer to match the ends together

Thats it, i just rotated and shrunk the image a bit & added the ends

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