http://www.exquisite-extreme.com/
You have to navigate thru the Terms of Use agreement to find the tut.
I started out following the tut, but then I went my own way...
 
Have fun... this one lets you play with animes and cartoons and good stuff!
 
For the background, I used Alien Skin Impact - Glass and used the nature settings -- rocks or something like that... Love that filter!
vetch