Head on after the break for the full tutorial!
First you’ll need a picture. Don’t worry about the background, everything will be covered over in the end. Just make sure the photo you choose is large enough that you can zoom in to see the details (this photo is only at 50% of its actual size).
Let’s start with the scratches.
Use the Polygonal Lasso Tool to roughly select the area around the subject. Cut it out (from the ‘white’ layer) and past it back in place, on its own layer.
If you want an additional layer of white scratches, that’s easily done as well. Create a new layer (‘white scratches’), set your Pencil Tool to 1px, and start scribbling!