I'm not sure if there is one on here like it, I couldn't find one, so I posted this up. =D
Alrighties, there are not that many steps involved.
I just used a photo I took at the 2008 Australian Drift Nationals - with my $179 Canon digicam from BIG W.
(all photos resized to 800x640)
BEFORE:

AFTER:

Alrighties, lets get started by opening the picture of your choice.
After that, proceed to step 1.

STEP 1: In your layers palette right-click the "Background" layer, select Duplicate Layer.
Proceed to step 2.

STEP 2: Leave it named "Background copy", click ok.
Proceed to step 3.

STEP 3: Select - in the layers palette - layer "Background copy", then select "Filter > Other > High Pass".
Proceed to step 4.

STEP 4: Now move the slider until you can just make out what the picture is.
(Make sure you have the 'preview' tickbox ticked)
Proceed to step 5.

STEP 5: Make sure the layer "Background copy" is still selected, then in the top of the layers palette you will see a dropdown list that says "Normal", that is the layers blending mode, now open the dropdown list and go down the "Linear Light", choose that.
Proceed to step 6.

STEP 6: Now, we are all done... Hopefully this tutorial worked for you!
If it didn't... Please tell me. This is my first tutorial. =D