The 'Sushi' Banner!
Ok, so before we start, this tutorial is a simple walkthrough of how I make banners, you can work off of my techniques, or do whatever you want. The steps are pretty loose, so do what you think looks good.

Step 1: The Images
I started out with an image of a dog, I already cut it out for you:



I then opened up a new project in photoshop, 318x290. Use these settings:


First, on your background layer, decide what background color you want. I chose black for a darker theme.
The next thing to do is to create a new layer. This layer will have our image on it. Create yet another layer below our dog layer, and name this brushes. As you might have guessed, we will be putting our brushes here.
I suggest using these brushes:
http://www.brusheezy.com/brush/391-Fractal
http://www.brusheezy.com/brush/402-Fractal-2
All you have to do is to play around with some brushes that you like, and come up with some type of background image.

I find that writing in illegible scripts can have some nice results.

Blending in Pictures
First, choose a few pictures that you would like to use. I chose two. I have a pretty cheap way of blending images, and so far, it's worked for me.
Simply select the image you want in your layers palette, and begin to blur the edges of your image!

Next, select the eraser tool (e) and use a nice round brush to slowly erase the edges of the image. First start with about 53% opacity, and work your way in to about 40% or whatever looks best for you. You should now have a sort of blended effect.
Next, change the layer's master opacity level to about 26%.
You should come up with something that looks a bit like this:

I added in another image, but used a slightly different technique. The first thing I did (after blurring the edges and erasing some parts) was to use a blur technique.
Go to Filters>Blur>Motion Blur

I used these settings shown above. To finish off this image, I changed the master opacity to 62%.

You should now have something that looks like this:


Blending Colors
Oh so much blending!
Ok, so far, so good. We have a banner that's coming along quite nicely, but...hmm. It's missing something, something big: COLOR!
This part is also pretty individualized. First, pick out your colors, and then paint! For this step, I made all of the layers invisible except for my new layer, which I'll name COLOR.

Pretty, huh? Well, now look for the Blending Menu. It's a drop down list that should say "Normal" right now. Click on the drop down menu, and scroll down to "overlay" and viola! Now make all of the layers visible to see your work.

Wonderful!

Finishing Up
So, yeah, that's pretty much it for the banner. I added some more things to customize it. Some text here, some pictures there...
Here's my finished product:

Well, hope you enjoyed my first tutorial on how to make a 'Sushi' banner. =D

Its difficult to read the writing.

Thank you

right simple and cool

Can't say I like the dog in the picture, doesn't seem like it suits the rest of it, but I'm loving the rest.
Bookmarked this tut, thanks!

cool effet,OK