Tutorial Help Please

Does anyone know which direction to point me, for a step by step tutorial for this banner, or something similar? I would like to know the blending technique, coloring and textures, maybe?. It dosen't have to be exact. I just love the technique and blending and unfortunately I have no idea who made it, to ask them. I would love any advice on how to achieve it.
Banner HERE!

I have PSP X...BTW :)