Photo of yourself, your friends, your boss, etc.
Adobe Photoshop (This was done in CS5, but any version should work)
Various textures (we will cover the specifics in the steps)
Various brushes (we will cover the specifics in the steps)
Step 1: Find your image
I have selected an image from MorgueFile (fitting isn't it!). It is a good place to find free stock photography... Click Here ... I chose this image because it is nicely balanced and the subject should produce good results.
The image I am starting with is 10x6 at 150 dpi. Your image will probably be a different size so any kind of brush sizes, etc. will be a little different. This is your photo edit so have fun and change things as you see fit!