Submitted by The Powell Blog » A grungy and distressed banner is a different spin on banners that you see on the internet. This simple tutorial steps you though on how to create a good banner. Includes source materials.
Creating a Grungy Distressed Banner
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I liked the tutorial, but the final effect was more due to the images you used rather than using Photoshop itself if you know what I mean. Nonetheless, a decent final result.