Hi everyone. ^^ I was wondering if anybody new any good tutorials on how to do vector images or, how to make images into vector layers. I've tried to find some but it's hard. ><

Example:
Example Image

[C] http://www.pixelgirlpresents.com/images/desktops/Tomek_Ferenc/tears_1280.jpg

Thanks for any help in advance. ♥

I'm using PS7 btw.