1. Create a new document with white background, 800px by 300px for instance.
2. Apply a linear gradient on the background from #1e0d05 to #523621, top to bottom.
3. Create a new layer and name it "background gradient".
4. Add a pinkish radial gradient on this layer from #662742 to transparent, to make chocolate stand out better. Set opacity on 70%.
5. Now, let's create our dripping chocolate. First, create a new layer and name it "chocolate light from left".
6. Set foreground color to white and select the Pen tool (P) in path "Path" mode.
7. Draw a curvy shape that will represent our chocolate dripping on the background. Try to draw some kind of big drops of melted chocolate.
8. Now let's go to the main part : blending options. Set the following values:
Color = #000000
Color = #5e1c04
Highlight mode = #ffb86e
Color = #371001
You should now get a quite satisfying effect. But let's try to improve it.
9. Duplicate the "chocolate light from left" layer and rename it "chocolate light from right"
10. Open blending options. Don't modify anything (so we have the same properties than "chocolate light from left", as we have duplicated it) except the "Bevel and emboss" part where we will modify the direction and intensity of the light. Set the following values:
The color for highlight mode is still the same (#ffb86e).
11. Duplicate the layer (which will be named "chocolate light from right copy") and switch off the "chocolate light from right" layer visibility.
12. Create a new layer (Ctrl-Shift-N), and merge this empty layer with "chocolate light from right copy". Set the layer mode to "Lighten". You should get something like that:
The difference is almost imperceptible but it's there (mostly on the drops).
13. Last step of this tutorial: we will duplicate "chocolate light from left" and put it in front of all other layers.
14. In blending options, disable "Bevel and emboss".
15. Now, take the Eraser Tool (E) with a round brush of about 30px and a flow of 10%. Start by putting te eraser tool on the drops. Then put it slightly and randomly on some parts of the outline of the chocolate shape. This will randomize and soften the lighting we've added in the "chocolate light from left" layer. This manipulation also adds (thanks to inner glow and inner shadow of the layer) some wave effects on the inside of the chocolate shape.