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