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