http://www.xjaymanx.com/toybox/wp-content/uploads/2006/12/xjaymanx_naruto_01sm.jpg to:

PSD: no
Trans: Maybe...
Easy: very : )

1. Brightness / Contrast: +12, +29
2. Color Balance
Modtones: -14, -32, -28
Shadows: +1-, -18, -29
Hightlights: +13, +15, +17
3. Levels: 0, 0,88, 255
4. NRL: fill it #000000 set it to, Screen 100%
5. NRL: fill it #f2ea64 set it to, Soft Light 23%
6. NRL: fill it #d065da set it to, Soft Light 23%
7. NRL: fill it #0000ff set it to, Soft Light 36%
8. Merge All Layers.
9. Select a part of your image, click on it right button on mouse choose Layer via Copy.
And desaturate it (make it black and white).
Now u play 8D. Select a square on ur base with square tool: and copy this select square and past (new layer is automatic)
Past to on ur deasturate part. But remember, eveyrtime when u wanna copy it must be on ur base.
Add brushes, textures or wat u want : >.
(Umm... i think u'll understand, sorry bad English huh...)