here goes...

Ok, It's my first tut. so go easy on me.

today we'll be going from
this:http://tinypic.com/view.php?pic=52dy8fl to:

step one: start with your base [I chose a picture of Zacky Vengeance's "Vengeance" tattoo.]
Crop/resize/screen/sharpen whatever you need to do, depending on your base.

step two: Duplicate your base once and set to soft light.

step three: Duplicate your base again and set to Overlay.

[ So far your layers should be base> Dupicated base(set to Overlay)> Duplicated Base(Set To Soft Light) ]

step four: In between your soft light and overlay layers create a new layer set to Color Burn at 100% and fill it with # d1edef (or any other seafoam-y color)

step five: Duplicate Your Color burn layer and set it to soft light.

[ Now your layers should be base> Dupicated base(set to Overlay)> Color Burn layer> Duplicated Color Burn Layer (set to Soft Light)> Duplicated Base(Set To Soft Light) ]
Hopefully I haven't lost anyone yet, if so, just scroll back up and read very carefully, this is easy, I Promise.

step six: Above the Dupliced base that you made set to soft light create a new exculsion layer with #000517 ( or any other dark blue color)

guess what?

Now you're done!

you can add text, brushes, gradients, whatever you want.

[ You final result should be: base> Dupicated base(set to Overlay)> Color Burn layer> Duplicated Color Burn Layer (set to Soft Light)> Duplicated Base(Set To Soft Light> Exculsion Layer ]

other examples: