My First Tutorial
to this 
I used Photoshop Elements 5.0, I think its translatable
1) I frist took this picture
from http://vm-caps.com2) I crop it.

3) I duplicate it twice. I set both of them to Screen.
4) I use this Gradient
Set it to Multiply 45%
5) I use a different Gradient
Set it to Color 50%
6) I use one more Gradient
Set it to Multiply 31%
7) I duplicate the base again and drag to the top and set to Soft Light.
8) Your done!

You can add text or brushes if you want.
