Step 1: Create a new document with a white background, about 700*1000 pixels in size.
Step 2: Let’s create a modern style background whose main elements are old Victorian textures. Extract it and open 01.jpeg in PS. It's bigger than our canvas, so we're going to resize it. Create a new layer in this folder called "victorian".
Step 3: Now you need an old texture pack. Download here. Extract the image package and open one (open 03.jpeg if you want the same one I used), resize it and paste it onto a new layer, name it "grunge". Set its mode to Multiply. It will disappear at this point, but don't worry. Now select the "victorian" layer and go to Layer > Layer Mask > Reveal All. Select the Linear Gradient in the Gradient Tool (G). Use a gradient from the bottom of the canvas all the way to the top of it. If you want flawless lines, hold down the Shift key.
Step 4: Looks cool, doesn't it? So far we can only use texture 2. Let’s make it prettier! Download a Rising Sun brush pack. Download the brushes here. Load the brushes, select the brush with the color #bfb385, and apply it to a new layer called "rising". Go to Layer > Layer Mask > Reveal All and make a mask identical to step 3. (Use a white foreground color and a black background color with a linear gradient from bottom to top) Set the layer's blending mode to Soft Light.
Step 5: Now we need some nice clouds. Download the cloud brush. Trust me, this is a must have for every designer. Create a new layer in the background folder and name it "clouds". Select a cloud brush and apply it to a new layer. I suggest you click the mouse button twice to make it look denser. This way we get a funky background.
Step 6: This is the most important step: finding the right skater for us. I found a cool photo on deviantART from Grape-Stock. Find it here. Using the Pen Tool (P), add anchor points to the outer outline of the skateboarder. Don't forget to enlarge the photo to get a good selection. If you're ready, take the Path Selection Tool (A) and right-click on your path to make a selection. If you think your path isn't perfect then set a 1px feather. Now make sure you have the skater selected and press Ctrl + Shift + I to invert the selection so you select everything except the skater. If you don't like using keyboard shortcuts, go to Select > Invert Select to do so. You have to use this technique to remove the background between the skateboarder's legs.