Well this is the first tutorial I've ever written, so I'll do my best to not make it confusing. This tut. Is for this wallpaper of Alyssa Milano. You'll need these two images to begin. (1 & 2)

1. The first step is obviously to create a blank document, in this case 1024x768.

2. Then I decided how I wanted to place the two images, keeping in mind that I'll be adding her name to the wp later. So I placed the main image on the left side, and the "background" image on the right, but not all the way to the margin. I also enlarged both images, because they weren't big enough. They become kind of fuzzy, but I'll fix that later. So this is what I have so far.

3. In each image she's wearing a different shirt, and they are a different color, so to fix this (because I'd prefer in this case that they'd be the same color at least), I use the magic wand to select the shirt in the right image, like the image below. Then I took the brush tool, and lowered the brushes opacity to 50% and painted over the shirt to make it close to the same color. Sometimes it works better than others.

4. I then used the lasso tool to select around Alyssa M. in the left image, selecting close too, but not directly on her like the image below. Then I went to select>feather and typed in 20 px. You can also set this before selecting an area, by going in the tool bar and typing in the number into the box that says feather, after clicking the lasso tool, and then after you've made your selection it will automatically do the feather, but I prefer to do it this way. Then go to select>inverse, and hit delete a couple times, and it will delete the images background.

5. I then repeat step 4 for the left image and the wall now looks like this.

6. After this I took this texture from Mispaced Moments, and I added a 2px gaussin blur to it (filters>blur>gaussian blur). I then placed it over the two images and used a hard light on it (found in the layers pallet).

7. I then used a 110 px soft brush (like this), and erased the texture that was covering the left image of Alyssa M. And the wp now looks like this.

8. Then I added another texture found here. This one comes from Bronze Ambition. I set this one to screen (again found in the layers pallet). I used the same eraser type as before, but this time set it's opacity to 60% and erased the texture from both images this time, and got this.

9. The next step, I selected the entire canvas (ctrl + a or command+a for macs). Then went to edit>copy merged and paste (ctrl+v or command+v). This gave me a merged copy of the document. I prefer doing this rather than flattening the image, incase I want to go back later and move things, or get rid of textures, or duplicate elements, etc.

10. I then took the layer and used a 3 px Gaussian blur on it (filters>blur>gaussian blur). Then I went to edit>fade Gaussian blur and changed the mode to hard light and got this. This helps to eliminate some of the fuzziness and gives it a glowing effect.

11. I added one more texture after this, again from Bronze Ambition, and set it to hard light, and used a 80% brush around the left and right images. Giving me this.

12. Next I added this gradient over the top, and set it at a 66% opacity. But used a 100% eraser to erase it from the left image, because I still want that one to stand out a little more. The wall now looks like this.

13. After this I took the blur tool and set it to 28% and used it to blur out some of the fuzziness. Then I took the shapen tool also at 28% and made the eyes a little clearer.

14. Next I duplicated the orignal left image (from step 2) and set it to a 44% opacity over the other layers. This brings back some of the original color, again helping it to stand out a little more.

15. Then I repeated steps 9 and 10 the only difference being that I used a 1 px Gaussian blur rather than 3 this time.

16. I'm almost there, but I wanted just a slight bit more color, so I add one more texture. This one is from Artificial Sweetener. I set this one to 44% using the overlay blending in the layers pallet.

17. I create a new layer, and use the selection tool to select two horizontal lines, and then fill them with a soft brush at 100% the same color as Alyssa M.'s shirt. Like this.

18. I type her name in the same color using didot font at 72 pt., and set a shadow using the blending options. (Right click on the text layer in the layers pallet).

19. Then finally I add an brightness/contrast adjustment layer (layers>new adjustment layer>brightness/contrast). The reason I add an adjustment layer rather than just going ot edit>brightness/contrast is because with adjustment layers you can go back and change or delete the effect later, which I prefer being able to do. I set the brightness to +3 and the contrast to +20. Then I'm finally done, and it looks like this.