Theres a couple of ways of doing it but the easiest way I know is to use Image Ready, which is bundled with Photoshop so no need to go hunting for it.
It takes a little time to get use to but when u nail it u wont know what u did without it.
First of all, create your design in photoshop with all the text and whatever, then make 2 new layers (or more?! or just one and split them in half using layers) and create your doors, after that look at the bottom of your toolbar, u should see symbols of photoshop and image ready, click that and it'll export to image ready.
The tricky part after that is making a small animation, which all act like layers. just move the doors apart in each frame then just copy and paste each frame in reverse order to close the doors again
make sure to check your timings on each frame to make it smooth but dont worry, u wont need like 20 frames each way. save the whole thing as a .gif or .png and your good to go.
Oh and to make things spin without 3D apps like in that pic, use transform in each frame to "squeeze" it and basically turn it inside out and then back again using the copy and paste backwards thing (that little trick is disgusting...its cheap, its dirty and we love it! lol)