Carving Effect

1 ) open image, such as :

2 ) menu "Effect" -> "Art" -> "Emboss"
3 ) menu "File" -> "Save As", save as a jpg file to desktop
4 ) menu "Tool" -> "Open Material Folder", move last file to directory texture
5 ) menu "File" -> "New", create new image which size same to last image
6 ) select pattern fill tool , select a wood texture, fill
7 ) then find the embossed texture, check "Texture", fill

Example :