1.
create a new document, we'll use wallpaper sizes
this time, i'll be using 1600x1200 here.
make sure that the background color of the document
isn't black or white, this will make it easier to work
on, you can change the background color at the end of
this tutorial, don't worry.
2. create a new layer, (ctrl+shift+n), chose the rectangular marquee tool and draw a (thin) line from top to bottom. fill the selection with black, don't deselect yet!
3.
create another new layer, (ctrl+shift+n).
fill it with a white color this time.
apply a gaussian filter to it, filter > blur > gaussian blur
on this new layer.
merge the top two layers.(ctrl + e)
now you have a background layer and a layer with the
tentacle on.
it's safe to deselect now :).
4. edit > transform > distort. hold shift+alt and create something similar like mine (thick at the top, thin at the bottom).
5. filter > distort > shear. create a 3d looking tentacle.
6. next up: filter > artistic > plastic wrap play around with these untill you like what you have.
7.
select the tentacle layer by holding ctrl + clicking
on the layer. (you'll see those walking antz again)
create a new layer (the blood layer),
chose a dark red color and select a brush
or download a brush from the internet.
place the brush file here:
c:program filesadobephotoshop cspresetsbrushes
change the blending mode to color burn
and go to image > Aadjustments > brightness/contrast
and move the two sliders untill you like what you see.
try to obtain a realistic and spooky tentacle
8. almost there: apply a dropshadow to your tentacle and what i always do is change the layer blend mode to color burn.
9.
now change the backgroundcolor, add some techno text
and lines, maybe some brushes to finish it off and voila.
you got yourself a killer desktop.
More Tutorials: 
