Find an image! I find this tutorial looks best with pictures that originally have a dark background, like the one I used, but if you want, you can always just darken the background of the image you wish you use.
Crop it, and desaturate.
Duplicate the layer, and set the Blend Mode to SCREEN, to lighten it up a bit. Set this layer to around 40% or else it'll be pretty bright, with this picture anyways. You could just leave it, of course. It depends on how dark or light your image is to begin with, and how you want it to look in the end. Just play around with it for a bit =)
This is where your personal taste will come into play.
Take a light texture (I used by innocent_lexys ) and put it on top of all the layers you have so far. Set it to LIGHTEN at 100%.
Just text. You can use other textures or whatever else, or even leave it textless. Again, all up to you!
STEP FIVE (optional)
I am a big fan of tiny text, so I put by lifeisdolce on a new layer, set to SCREEN at 100%
AND there you are! I hope that was helpful to someone in someway or another =)