I cant seem to find any different in those? :O
I dont know what you mean with non-poster, but if its about what the picture shows, this tutorial is more than un-necessary.
You're right that it's pretty much the same as Nineaxis' guide. I learned most of this stuff from reading his post. That's why I flagged his earlier work in the beginning. Clever folks who read Nineaxis' guide probably don't need this. And really clever folks didn't need a tutorial to begin with.
The difference between the two is in the filters used and the treatment of the images. It's not based on an image outline (which Nineaxis does remarkably well, but I find frustrating), no weathering, the background is transparent (as Shdw.puppet points out), and the foreground should be partially transparent. I could have just posted that as a reply to Nineaxis' guide, but I'm trying (albeit slowly) to write up a collection of tutorials to help beginners (and me in the process). Since I learned from others, there will be plenty of redundant information.