this can apply to many different situations, and looks different every time you do it, so if it turns out crap, do it again.

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Its easy:
1. get your image. I used a sig:



2. create a new layer.

3. choose your colour. your background should be either black or white, depending on your colour. if its light, black, and if its dark, white.

4. Go to [Filter]->[Render]->[Clouds]
it should look something like this: (I used green)



5. Go to [Filter]->[Distort]->[Glass]
Distortion: 5
Smoothness: 3
Scaling: 100%
(These are just basic figures, feel free to play around)

it should look something like this:



6. Go to [Filter]->[Artistic]->[Paint Daubs]
Brush Size: 8
Sharpness: 7
Brush Type: Simple

it should look something like this:



7. Go to [Filter]->[Sketch]->[Plaster]
Image Balance: 20
Smoothness: 2
Light Direction: Top



8. change the layer type to Multiply or Screen, then move everything around untill you find a position you like. Add some text and you have:

Final image:

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what do you think?

good tut ... but the example u used isnt that nice

yeah i agree with sapan, its a nice tut, but it couldve used a better example

y is the smily bumin the other 1?

i Cant see any of the images NO!!!