The end product should look like this: Note i only show the actual tentacles in this tutorial not the background.



1. Start with a new document, I used the settings:


2. Fill the background with black

3. Make a new layer and select the Rectangular Marqee tool (top left of tools) then make a selection about 20 pixels wide (check after step 3 [this one] and it will have an image showing you how to do this.) and between half and three quaters of your background then fill this with black.

If you wern't sure how to get it 20pixels then press CTRL + R, you should then see some 'rulers' at the top and side of you window
, get your move tool and drag the ruler at the side to a large number that you can see on the top ruler, (i used 50) and then do the same but two 'medium' lines more. (see what i did underneath to understand what i mean with medium lines)



4.With that selection you made, make a new layer and fill it with black, then make another new layer and fill it with white. Then deselect the selection CTRL + D

5. Then press filter->Blur->gaussian blur, set the amount (radius) to 4.

You should now have something similar to this:


6. Make a new layer, fill it with black and place it underneath the white and black layer but above the black, then press the little eye on the black layer so you can only see the white background and the soon to be tentacle.

7. Merge the two soon to be tentacles by clicking on them both (select one and then hold shift and select the other) then press CTRL + E to merge them.

7. Make sure the tentacle 'wannabe is selected and then go to filter->artistic->plastic wrap. I used these settings,
Highlight strength - 10
detail - 9
smoothness - 9
These don't really matter aslong as you don't over or under do it it looks ok.

You should now have something similar to this if you followed all the steps correctly:


8. It now starts to look more like a tentacle :P Go to edit->transform->distort. Then drag the two bottom corners inwards until it makes a nice sharp point.
It should now look like this:



9. This is optional but it does give it more effect and generally look more like a tentacle.
go on filter->distort->shear and just mess around with those settings by clicking where you would like the curve and 'bend' it. I used these:


10. These are also optional- Now right click the tentacle layer on the layers pallette and go to blending options, Just use what ever looks best when you come to use it because it depends on the background more or less, now with the white background go to blending options and outer shadow:

Press OK
Now make the black background visable and the white invisable by clicking on the eye in the layers pallete, now go back on blending options of the tentacle layer and outer glow:


11. If you get lost on any part of this step then check the image below for help.
Now time for blood :D :P
Make sure you have some blood brushes, if not go over to http://www.daviantart.com then search blood brushes and you should get quite a few.
When you have some, click on the brush tool (see below) then underneath the toolbar where it says layer there will be a small black arrow, click on it. In the top right of this box there will be a small blue'ish arrow, click on that, then when the menu pops up click on load brushes. load your blood brushes.
Make a new layer and name it brushing
Double right click on your foreground colour and insert 920e0e next to the # symbol (see below)
then get out your blood brushes and do some slight brushing in that colour.
It should look like this after those steps:


12. now were getting close to finishing :D
you should see a little picture on the layers pallete next to the layer showing you whats on the layer press CTRL + click on that on the tentacle layer . then press CTRL + SHIFT + I that should inverse the selection, then click on the brushing layer and hit delete, you should now only have blood on the actual tentacle like so:

13.
Press CTRL + D to deselt the selection, and change the brushing layer to colour dodge by clicking on the small arrow at the top of the layers pallet above where it shows your layers.

13. Now merge the tentacle and the brushing together by selecting both layers in the layer pallete and then hitting CTRL + E

AND YOU ARE DONE!!!

You should hopefully have something better than mine because i rushed it, but heres my finished product using those steps:


Extra's
To save time, instead of making say 8tentacles just make 4 and duplicate them (CTRL + J) then edit and trandform and flip them both horizontaly and vertically and place them in different places.

This is my first tutorial so please post what you thought of it and if i made any errors.

Note: *Please don't rip or copy this tutorial, i spent quite a long time on it and would be quite angry if somebody stole it*

If you would like to use it or link back to it, or just use the images then aslong as you PM me and i give you permission to do so that is fine just please don't do it without my concent.

Looks good man, thanks for sharing.