We're going from this to this

Step One:

>> First I find the image I want to use and then I crop it to the size I want.
>> Then use a soft round brush to paint over the top of the image (#3A5360) to get rid of that extra image bit at the top.
>> Flatten (layer > flatten image) and sharpen (filter > sharpen > sharpen).
>> Then duplicate the base twice.
>>Set the first layer copy to screen and the second to soft light. Both at 100%

It should now look like this:

Step Two:

>> Add this gradient
by Zephia
and set it to soft light 100%

Step Three:

>> Add a few stock images/textures by wonderland__
(edit > transform > rotate 180) overlay 100%
(edit > transform > flip vertical) soft light 100%
(edit > transform > flip vertical) screen 100%
screen 63%
>>I add vector masks to all of them and mask out the parts that covers Emma, so that she shows through all of the blue :)

You should now have something like this:

Step Four:

>> Flatten the image and sharpen again.
>> Apply yet another texture by wonderland__
lighten 47%

Step Five:

>> Then I add this texture by Colorfilter
overlay 100%

Step Six:

>> Last I add a text brush (Nightwish lyrics by Absolutetrouble) "welcome to hell" #656FA2 multiply 100%

Result:

>> Should be something similar to this:



P L E A S E N O T E
I wrote this tutorial about 2 years ago I think. I posted it at Icon Tutorial over on Livejournal. It's very basic and I must admit I don't use quite the same techniques anymore.
However, it is still useful and it shows how I achieved this specific effect quite easily.
I hope it is of any use to you, I'd love to hear what you think. Feedback and questions about this tutorial, can be emailed to: line@escaping-madness.net.