http://webdeveloper.com/design/
this site used to be better, when it was called cooltype... six or seven years ago? now its kind of incorporated into webdeveloper.com, which is a part of internet.com, so nothing has been added or updated in the last six or seven years. so the photoshop tutorials are for photoshop 4. BUT, photoshop changes relatively little thru its versions. keyboard shortcuts may be different, and menu items may be in slightly different places, but overall it's very similar and easy to figure out what they're talking about
those tutorials are really simple, overused effects. but they give you experience using different filters and tools that are built into photoshop. its a good starting point, but like many things, you just have to practice by yourself in order to get really familiar with the environment. i just messed around and made random stupid graphics for a year or two, and got really good at it.
i used to know a lot more photoshop sites. but they are ALL gone now