With any tutorial, it is important for you to be able to grasp the work-flow to create the image at hand. It is more important to me, however, that you grasp the work-flow so that you can create your own unique work. As with every tutorial, basic Photoshop knowledge is assumed.
I am also aware that there are numerous ways to accomplish certain effects.This merely explains it one single way, and will possibly touch on some of the variations.With that out of the way, here goes.