Preview:

You really need to see the end results to appreciate this tutorial, the preview image doesn't show much :),this Gimp tutorial is meant for Intermediate and above users, but never the less i advise beginners to have a go at it since i do try my best to explain the steps in detail.

Preview:

Saw this great Wallpaper tutorial on Psdtuts.com by Collis for PS and i really liked the outcome, i have re-created it with Gimp using different techniques to achieve the same effect.