Free Photoshop Tutorials

and

Photoshop

Resources, Along with

Free Photoshop

Patterns. Also

Free Flash Games

!.
Tutorial Step 1

Open the picture you want to apply this effect to, Then Duplicate it So you have 2 Picture Layers. Keep in mind depending on the picture you are using and its natural colors, Some settings will have to be slightly altered.
Tutorial Step 2

Tutorial Step 3