Well, this is my first new wall in a couple of months... I saw the artwork and I just had to do something with it. :-D I'm also a huge yaoi/shounen ai fan, so that helped with the inspiration. Some stats for ya:

Program: Photoshop CS
Layers: too lazy to look but not many
Techniques: brushing, re-coloring
Brushes: Moth (in CS package), and dots (annikavonholdt.com)
Inspirations: Utada Hikaru's "Final Distance"

Comments, suggestions all welcome. ^^ Enjoy!