I have making some wallpaper these days but cannot decided to put it on the site... so I start with this pciture 1st ... It's had to do with KxL and AxC in one wallpaper... I put a ligh blue as the baclground and use brushes to make sakura pedal and feather. THe character I extract from here and took me 3 or 4 hours to do so... Mostly I make the wallpaper is simple, not complicated one ....

Ps: not too harsh.. can? (-_-||) I am a rookie and having a busy life here ...

I would say your main concern at this point is the scan, it needs to be cleaned and extracted better. here's a good tutorial but you need to know how to use the pen tool:

http://www.imanimetions.net/tutorial/tutorial.php?view=clean

the bg is going to need more design elements to it, definitely a theme (ie. landscape, grunge, techy/abstract) i would say less brush work (specially the petals).

it's a nice scan, just needs to look alot better. well, good luck! :)

Your scan is the most importent part of your wallpaper. it will reflect how people think of your work. A few suggestions. Extract your images better using the tutorial posted above. Also use some cool trics to cover up ediges for your scans Gaussian blur works best at a 1.5 or a 2.0 seeting.on a duplicat layer of your scan.