2.

Now your image opens in Photoshop as a Smart Object. In your Layers palette, right-click (or control-click) next to the name of the layer. You'll see that a new drop down menu opens up. Very important again: Choose New Smart Object via Copy.

Note: If you just duplicate the layer, you will not have the same result.

You will now have a second layer with a new Smart Object on top of your original layer.**
**

We do not see things as they are. ǝɹɐ ǝʍ sɐ sƃuıɥʇ ǝǝs ǝʍ