From Photoshop Layer –Turn Your Photo Into A Background In Photoshop:
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Turn photo into a background. In this tutorial you will learn how to turn your photo into a background using Adobe Photoshop. The entire purpose of the tutorial is to take just about any decent looking picture, load it in Photoshop, and make a background out of it using primarily the Single Column Marquee Tool, a couple of adjustment layers, and some sweet manipulation of layer properties.”