Hello everyone 
this is my first post ever here after changing this world's name. As I promised, I will guide you all into the world of making wallpapers
Anyway, this time I just want to talk about the easiest step a.k.a finding resources of course, Photoshop itself has already provided some good stuffs, but there are lots of wonderful resources you can find on the net.
Here is my sites of recommendation :
http://www.aethereality.net
http://kuusou.hayalkarga.com
http://owaranai-kiss.net
There are still plenty of them. You can click on each sites' affliates. From these sites, you can download some stuffs, they are :
1. PNG : this is the image file. What makes PNG special is the background is already transparent, so you don't need to bother cutting it. Very few PNG still has background, but it can be easily cut either.
2. Brushes : the common format is .abr. Brushes are also VERY important. You can add snow, flowers, etc to your wallpapers. All you have to do is copying the .abr file to Adobe Photoshop --> Preset --> Brushes folder.
3. Textures : this is important to avoid any "just-ordinary" looks on your wallpapers. No one will possibly want their wallpapers to look dull or plain, right? Here's the solution. Textures can be used as mere backgrounds, or for more variation you can combine them by changing their blending mode.
I hope I did alright in explaining things. If anything you feel hard to understand, please leave a comment or PM me. I would be more than happy to explain it elaborately for you
Thanks! 
This is my creation. All I do was adding some textures and combining them by changing the blending mode...^^ still, I love the result!
