Of course, it may appear that photoshop paintings take skill, experience, understanding of basic artisting concepts, elementary design principles, and anatomical knowledge. But we all know it's a digital painting in the end. And thus, it MUST be the work of a combination of random filters.
So I have finally decided to pass on the secret, to be shared by other artists...
Lo and behold... the SECRET of PHOTOSHOP PAINTING!*
In all seriousness, really guys. A tutorial? On making a painting? Look, tutorials are all well and good for learning elements... elementary principles. Paintings require something no tutorial can give you -> Experience. A painting requires experience, understanding, knowledge, patience... and a bunch of other things people in this ADD world don't have. There is no tutorial for a good painting because all the work of a good painting is done -By The Artist- and Not the program.
So please, admire the work. Critique the work. Learn from the work. Don't ask how you can make the work - that takes years of practice.
*Yes I yoinked the idea I saw on DA years ago -> http://www.deviantart.com/view/12764980/