So let's get started. I'm just going to hit each layer, and say a few things about it.

Make sure you have your layer menus showing, btw.

BACKGROUND - I almost always leave my backgrounds as plain white or black. Not sure why, really. Just habit I guess. :)

LAYER 1 - This is a piece of a digital photo of the Rusty Iron central support that runs underneath the central part of my house (it's in my basement). Not much to say about it. I offset it by 128 Horizontal (128h) and 128 Vertical (128v) and used the clone tool to make it tile.

LAYER 2 - This is the same picture (the tiling version), rotated 90 degrees clockwise, with the layer opactiy dropped to 50%. Turn it on and off, and watch how it affects the layer beneath. Woo!

LAYER 3 - This layer's where it gets interesting. I took a carpet texture I made a few packs back, erased random lumps out of it, and ran the Distort:Ripple and Eye Candy:Jiggle filters on it. Then I offset it by 128h, 128v, and made sure it tiled properly by adjusting it with the clone tool. I re-offset it back to its initial look, changed the layer mode to "Dodge", and adjusted the opacity. Again, you can turn it on and off to see the effect it has.

LAYER 4 - I copied the layer from below (note: when you copy something from a layer that has its mode set to something other than normal, and paste it, you paste the regular image, not what the layer is currently showing) and pasted it into a new layer (actually, just pasting it makes a new layer. Anyway...). I then rotated it 90 degrees clockwise, just so it wasn't sitting right on top of the dodge layer below. Dropping the opacity to 63% gives us our base texture. JOOHAH!

LAYER 5 - This is what you'd get if you linked layers 1-4 together (click on the box next to the eye icon to link any layer to the layer currently hilighted) and did a "merge linked". Essentially, it's our base texture now compressed to one layer. LAYER 6 - I copied the base texture over again. Why do such a foolish thing? So that when I merge layer 7 into layer 6 (doesn't happen in this PSD), I've still got a copy of the clean base to work with.

LAYER 7 - and speaking of layer 7, here we are. This one was easy, but produced a pretty cool result. I used the line tool (3 pixels wide, antialiased) to make pure white lines on a separate layer. Then I switched the layer mode to overlay. The result is what you see here.

That's about it, kids...nothing really difficult in doing what I do. Just a matter of practicing for awhile to get to know what layer modes produce what effects, what textures are going to look good together, etc.

Hope ya found this informative. :)