A guide on how to design the grunge Mercedes Benz wallpaper in Adobe Photoshop. This tutorial will show you everything from start to finish on how to make this wallpaper. Have a look!
Create a new file (File>New) of 1280x960px/72dpi. Next we need a picture with a Mercedes-Benz car on it and insert it on our file. 
Create a new layer and apply here a standard brush (Opacity - 20%) to dark out the picture抯 edges with black color. 

Using the Rectangle Tool (U), make a ribbon element reserved for the text. The layer抯 color is #C1B994 
Set the next parameters for the made layer by clicking on this layer on the layers?panel: Blending Options>Gradient Overlay 
Gradient抯 parameters: 

Next we抣l draw the next element of the ribbon, situated under the previous made layer. Select the Pen Tool (P) for this operation and the color #C6BF9D 
The layer抯 parameters: Blending Options>Gradient Overlay 
Gradient抯 parameters: 

Make a copy of the last made layer and choose Free Transform option to turn over the copy, placing it as below. The layer containing the copy should be placed in such a way as to be situated under the top ribbon抯 element. 
Now we抣l represent one more element of the ribbon, choosing in this case the same Pen Tool (P) and the color for the layer #CDC7AA. This layer needs to be placed under the rest of the ribbon抯 elements (on the layers?panel). 
The layer抯 parameters: Blending Options>Gradient Overlay 
Gradient抯 parameters: 

Make a copy of the last made layer and select Free Transform option to turn over the copy, placing it the same way as below. The layer containing the copy should be placed in a way to be situated under the previous made elements of the ribbon: 
Now we need to combine in a group all the ribbon抯 elements (press Ctrl button to mark out the necessary layers and click on the left mouse抯 button to take down the marked layers on Create a new group selection) Make a copy of the new group we抳e got and put together the copy to get a single layer (CTRL+E).
Select then a standard brush indicated earlier to paint the new layer. Choose for the operation regime Lock Transparent Pixel and the color #534D2E.
Using Free Transform option, place the layer with the copy lower and this layer will be situated also lower than all the ribbon抯 element. 
The layer抯 parameters: Fill 75%, Blending Options>Stroke 
Using the Pen Tool (P), try to represent a shadow of the ribbon抯 bend. The color will be black in this case. 
This way we need to represent three more shadows. 
Now we抣l download a set of ready to use brushes for Adobe Photoshop, named blood_brush__by_anaRasha and Blood_Brush_by_kabocha
Create a new layer to use here the above mentioned brushes on your choice. The brushes must have black color. This layer needs to be situated lower than the layers containing the elements of the ribbon: 

On the ribbon we抣l insert the text we need now (I used this font from dafont.com): 

The layer抯 parameters: Blending Options>Drop Shadow 


Create a new layer which must be filled with the color #909090, applying the Paint Bucket Tool (G). 
Select for this layer Filter>Noise>Add Noise 

On the new layer (Create new layer) select the Pencil Tool (B) (brush 1 px) to represent a lot of scratches of white color. 
The layer抯 parameters: Blending Options>Drop Shadow 

Create a new layer above the last made layer and mark out both of them by pressing Ctrl button. Press CTRL+E.
Next step includes clicking on the new layer we抳e got on the bottom part of the layers?panel on Add a Mask option and choose a standard brush of black color (Opacity - 10%) to clean out the scratches, giving them a natural aspect. 

Put together the layer with the noises on the gray background and the layer containing the scratches (press Ctrl button to mark out the layers and press CTRL+E finally). Set the next option for the layer: Blending mode-Overlay 
Make a copy of the new layer we抳e got and choose Free Transform option to turn over the copy by vertical position, applying on the layer the next solution: Blending mode-Soft Light 
Finished!
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