Create a new file (File>New), that would have 1024x768 px and 72 dpi. We need to represent two rectangles with the usual Rectangle Tool (U)
We should apply the presented Blending Options>Gradient Overlay for the black upper layer.
Next we shall apply the below demonstrated Blending Options>Gradient Overlay for the lowest rectangle.
It's the result that we have got at this moment:
Now we have to draw the clouds. It's necessary to choose a filter on a new layer for this operation that may be found in this option - Filter>Render>Clouds.
Enter next this option Filter>Blur>Box blur
We should get the same result as in the image below:
Using the next combination of buttons Ctrl+M (Curves Dialog box), add some contrast on our image, using the Contrast adjustment.
Set the parameters now on the Layers' palette.
Applying the Free Transform option, we have to stretch out horizontally the clouds and narrow them out on their vertical position for them to be visible only on the top rectangle.
Make a copy of this layer and press on the next combination of buttons on the layer in case Ctrl+L (Levels Dialog box)
That's the picture we need to have at this moment.
Select now on a new layer the Polygonal Lasso Tool (L) and represent a kind of hilly element on the land surface. After that we'll select the Paint Bucket Tool (G) to paint in black the new element.
Choose on a new layer the Brush Tool (B) to picture the grass as it is shown on the next image.
Find in Internet now different three trees of all shapes and a young couple of lovers, just to cut out these photos with the Magic Eraser Tool (E).
Place the trees and the couple on our picture and apply for these elements the here presented Blending Options>Color Overlay.
We'll get this result:
Try to represent on a new layer the stars, choosing the Pencil Tool (B).
Select the Ellipse Tool (U) and draw a circle now and then press on the Alt button to represent one more circle inside the first one as it is represented on the next picture. The color's code in this case is #F9F2AC
We need to apply the next Blending Options>Inner Shadow for our moon element.
Select all our layers and combine all of them in a group. Make a copy of the group and press on the Ctrl+E to Merge Down all the layers from the group in a one layer. Using the Free Transform option, it's necessary to turn the copy vertically. Delete with the Eraser Tool (E) that has a black gradient.
Using the Smudge Tool (R), we need to represent different patches on the water as if it was water in motion.
Fill 25% on the layer.
The wallpapers are finished!
More Tutorials: 
