Create a Ghostly Effect in Photoshop

This tutorial will teach you a couple of techniques I use to create ghostly effect as those you have seen in The Suicide (second row, first image) or in Exodus of the Birds. In order to follow this tutorial you need to have basic knowledge of Photoshop (working with layers, using the tools, etc.). I am using Photoshop CS3 and a tablet, but you can achieve the same results using a mouse and some older versions of Photoshop as well.