First at all, we need a picture to manipulate... I really like this picture...

1. I've created a new blank document in Photoshop (1200 x 1500 px at 300 dpi). I copy the image (ctrl+c) and paste it (ctrl+v) in the new document. This is called "Layer 1". I'm going' to do some changes in the size, cause I want to focus me more in the face. I do it... But I got some pixelation here! Well, Is time to play with some filters effect... I add some "Dust and Scratches" Filter>Noise>Dust & Scratches... I use a radious of 3 or 4... I like the painted effect that this filters give to the image.

I made some color corrections using Image>Adjustments>Curves and then Image>Adjustments>Variations. Ok, now I duplicate the layer, and blurry it the new layer (Filters>Blur>Gaussian Blur) by 15 or 20 pix. I add a layer mask and in the mask, use a gradient (from white to black, from the left inferior cornet to the upper right side of the image). This touch give me the effect of a blurry in some specific part of the image. I merge down both layers, and it result in my "Layer 1"

2. Ok, but... What about the rest of the layers? Follow me...

I like to work with pieces o' old metals, tubes, wires, and textures...
I like so much the ones by Photobreed.
I choose one from there, desaturate the image and erase part of the image:

I don't put so much attention to the details here... Just erase all the parts I don't like... And that's my "Layer 2"

3. Now, I add an adjustment layer using: Hue: 184 Saturation: 17 Lightness: 0. And that's my "Layer 3"

4. The "Layer 4" is just a simply layer filled with blue #030830 and in "Exclusion" mode...

5. I click again in the and choose Brightness/Contrast layer: Brightness: 0 and Contrast: +15 And you can see the result: The "Layer 5" is ready to rock!

6. In the next step I've add some color to all the mix... I duplicate from the layer 1, and add a Layer Mask and use a gradient from left to right... That's the "Layer 6"

7. And here comes a nice detail, check it out: I select and copy the Layer 1, and paste it into a new Alpha layer... Then I hit Filter>Pixelate>Color Halftone... With a Max. radious of 10 pixels. I copy and paste it into a new Layer in Overlay mode at 100%. Finally, I've made a Mask (again) and use the radial gradient tool Here is the "Layer 7" face:

8. And now: Magic!! I've a copy of a dark gray surface with a lot o' scratches... I duplicate this image into my document, and play a little with the Brightness and Contrast... And of course, I add (another one) Mask to this layer... I don't want to touch the face, not so much. The "Layer 8" is born!

9. Ummm... For the next step, I've created a new layer, and fills this one with a Pattern, creating the "scan lines" effect here. This layer is in Overlay mode at the 50% of Opacity. And, is called the "Layer 9"

10. Well... I choose a metal object picture, again from Photobreed.com This one looks like a machine internal face... I put this one into a new layer and change the colors a bit using Image>Adjustment>Hue/Saturation... some sepia toning, I think. And now... I choose a Mask! Ha! (If you like to use the masks like me, remember: Apply Layer Mask is your friend, avoid laaaaarge files). I use a soft brush erasing here and there, and setting the layer in Hard Light mode... Finally, the "Layer 10" is here!

11. I used one more picture of old metal stuff (from Photobreed) I desaturate this, and erase part of the image using a mask this time in linear gradient tool, from right to left. I've choose Soft Light mode for this layer... the "Layer 11"

12. I've add an Adjustment layer, (Brightness/Contrast) using this values: Brightness: +23, Contrast: +15. This one is the "Layer 12"

13. Well... This all the image needs, I think. The final details include the black frame around the image, a title (taken from some deep part of my mind or some song...) and of course, don't forget to give the credits to the photographer of the image and all the stocks. You can fold all the layers in a "set" if you want to work with more order. The final image looks like this:

Ok, that's it. Hope u all find useful this tutorial. Remember: Practice makes the Master... And practice, and practice and practice... For see more of my artworks, visit pixeltool.com.ve If you wanna send me a word, do it here.

Happy manipulating and God Bless you all!

Important note: The author is not a natural english speaker and there is a high chance of mistakes in every way. Corrections and comments are welcome.