1. First create a new document, I'm going to use a 300 x 300 pixel image ok. All colors in this tutorial are in hexadecimal (hex) value.
2. Now, chose a good yellowish color, something like EDDA5B or E9B65C will do nicely. Now fill your whole document with that color by going to Edit > Fill then depending on whether the color is a background, or foreground color, just select whichever it is then press ok.
3. Now you need to go to Filter > Noise > Add Noise. Use 8% for the Amount, Distribution should be set to Gaussian, and you need to have Monochromatic checked. Press ok.
4. Go to Filter > Texture > Texturizer. Now set the Texture to Sandstone from the dropdown menu, use 80% for the Scaling, and set the Relief to 4. The other settings do not matter, and you should now have something like the below image.







