Ghost Tutorial
Ghostlike Skin Tutorial
Photoshop CS
How to go from
to 
1) Sharpen your base if you need to.
2) Duplicate your base. Desaturate. (Shift - Apple (ctrl?) - u). Go to Filter -> Blur -> Gaussian Blur. Blur by 3.0 pixels 100% opacity.
3) Duplicate your base and set to soft light 100%. Drag this layer on top of the desaturated layer.
4) Duplicate the soft light layer. (step 3) Erase out the skin and the background. It does not have to be perfect. Keep at 100% opacity.
5) Duplicate the layer from step four and set to darken 100%.
6) Add some text and a border and then you're done!
Show me what you get!
Photoshop CS
How to go from
1) Sharpen your base if you need to.
2) Duplicate your base. Desaturate. (Shift - Apple (ctrl?) - u). Go to Filter -> Blur -> Gaussian Blur. Blur by 3.0 pixels 100% opacity.
3) Duplicate your base and set to soft light 100%. Drag this layer on top of the desaturated layer.
4) Duplicate the soft light layer. (step 3) Erase out the skin and the background. It does not have to be perfect. Keep at 100% opacity.
5) Duplicate the layer from step four and set to darken 100%.
6) Add some text and a border and then you're done!
Show me what you get!