The end product should look like this: Note i only show the actual tentacles in this tutorial not the background.
http://img6.imageshack.us/img6/2492/...ymabobs9zl.gif
1. Start with a new document, I used the settings:
http://img6.imageshack.us/img6/9610/start11oq.th.gif
2. Fill the background with black
3. Make a new layer and select the Rectangular Marqee tool (top left of tools) then make a selection about 20 pixels wide (check after step 3 [this one] and it will have an image showing you how to do this.) and between half and three quaters of your background then fill this with black.
If you wern't sure how to get it 20pixels then press CTRL + R, you should then see some 'rulers' at the top and side of you window
, get your move tool and drag the ruler at the side to a large number that you can see on the top ruler, (i used 50) and then do the same but two 'medium' lines more. (see what i did underneath to understand what i mean with medium lines)
http://img6.imageshack.us/img6/4403/rulers23we.th.gif
4.With that selection you made, make a new layer and fill it with black, then make another new layer and fill it with white. Then deselect the selection CTRL + D
5. Then press filter->Blur->gaussian blur, set the amount (radius) to 4.
You should now have something similar to this:
http://img6.imageshack.us/img6/7653/33dz.th.gif
6. Make a new layer, fill it with black and place it underneath the white and black layer but above the black, then press the little eye on the black layer so you can only see the white background and the soon to be tentacle.
7. Merge the two soon to be tentacles by clicking on them both (select one and then hold shift and select the other) then press CTRL + E to merge them.
7. Make sure the tentacle 'wannabe is selected and then go to filter->artistic->plastic wrap. I used these settings,
Highlight strength - 10
detail - 9
smoothness - 9
These don't really matter aslong as you don't over or under do it it looks ok.
You should now have something similar to this if you followed all the steps correctly:
http://img6.imageshack.us/img6/7100/...rap41zv.th.gif