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The PNG was too big :( so I used the crappy GIF, this is the true quality of the spray, PNG:
This was from a wallpaper on the official Spider-Man 3 website, which is hosted by Sony, thats why Sony is in the Authors field. I cut it out into a box, added the glow on the top, border, scan lines and bevel and emboss, and here is true Photoshop magic! Enjoy!
Pros: Nice application of the "standard" modern photoshop magic! Just looks amazing.
Improvements: The only thing that I personally would change is to make the bevelled border have the environment mapped on to it (so it more of an overlay than a black/white bevel around the edge).
Notes: Can't wait for Spider-Man 3!