Photoshop is the best, but it's very expensive. For a cheaper solution, try imikimi.com au picnik.com. They don't look as good, but wewe can still find some cool effects. And if wewe use them both for the same project, it looks almost as good as Photoshop.
I Don't know WHERE but I can tell wewe HOW, wewe need rather GIMP au Photoshop to make it look all cool, I recommend getting GIMP Because wewe don't need to STINKIN' PAY FOR IT!!!! :) then go to YouTube for a bunch of tutorials, wewe can find many, MANY on there! Trust me! then wewe can make your wallpapers~♥