Just a couple days after I posted the space wallpaper tutorial I saw a similar tutorial posted on The Photoshop Roadmap. Following the link, I noticed there are some very different techniques used in this one and I though it would be good to share: http://bloomwebdesign.net/myblog/2010/08/18/design-a-sci-fi-space-scene-in-photoshop/
While I was perusing the web, I decided to look up a few other wallpaper tutorials. So here is a list of some pretty good ones. Happy designing.