Smile for life!!
Entry guide: step 1 of 9

original scratch with pen tool...
Entry guide: step 2 of 9

the main parts of the skull...most of works are with smudge tool.
Entry guide: step 3 of 9

for the dots on the skull, I used the shown brush preset which is originaly come with PS CS3, together with the help of wrap transform, guassian blur and smart sharpen...
Entry guide: step 4 of 9

History...
Entry guide: step 5 of 9

making the hat...
Entry guide: step 6 of 9

making the hair...
Entry guide: step 7 of 9

Entry guide: step 8 of 9

for the tuxedo's texture_if you see the high res._ it was mainly made by adding noise then gaussian blur, that's it...
Entry guide: step 9 of 9

making the sky, 2 layers; one of them has darker foreground colur while the backgroun is lighter, then works with smudge, eraser tool, burn tool and some cloning...
final result

| go to the photoshop only 2 contest (full view) |
