Here is a list of Photo-manipulation tutorials covering: editing, retouching, and manipulating photographs in Photoshop. Most of these will work for Adobe Photoshop CS3, CS2, CS, and even 7. They also might be useful for Paint Shop Pro and GIMP users as some of the concepts discussed are fairly universal for graphics programs.
Photo Manipulation Tutorial list:
People, persons, fairies, fantastic creatures:
Fantasy people manipulation 1
Fantasy people manipulation 2
Ghost photo effect
Landscapes:
Winter landscape from summer photo
Matte Painting of Building
Enhance the sky in a photograph
Add a golden glow to a forest scene
Enhance dull sunset
Adding realistic fog and mist to an image
How to add sunlight shinning through trees
Misc.:
Painting a car camouflage
Texturing Objects
Make a car look like a toy
Sepia effect tutorial
Photo retouching and effects tutorial list:
Make smooth skin on face
Professional photo retouching tutorial
Change hair color tutorial
Gothic makeover
Removing freckles
Whitening teeth
Remove wrinkles
Change eye color
Add a tattoo
Painting facial hair