This is originally from Studio Designs. Please take a look.First of all get an image that has lots of dirty/grungy aspects. Such as this one

Then use Image>>>Adjustments>>>Threshold and mess around with the settings until you get something like this

Then you select a part of the image using the marquee tool (m)

Then copy and paste that into a new document and erase the parts you don't want to make it look less like a square/rectangle.

Then go to Edit>>>Define Brush name your brush, and you're finished!
This is originally from Studio Designs. Please take a look.