Well let's get started.
FIRST, you must a have a good set of brushes preferably grunge in this tutorial, a good source to get good grunge brushes is
Deviant Artopen a new document, i chose 500x150
once you have that opened set your background color to #770707

After that make three new layers (ctrl+shift+n)

set your layers to these blending options below

go to you soft light layer with the foreground color set to #000000 or black, begin brushing.

Then go to your linear dodge layer or your second layer, set the color to #898989 or gray and begin to brush agian.

Finally go to your Overlay layer, and brush with #4C0404, you should start to get something like this.

Finally add text, images and your own effects to the bg.
My end Product:

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