This is a combination of 3 different tools.
1) Scratch remover tool
2) Show all Mask - eliminating background and replacing the foreground.
3) Using a unique brush with the mask
There are no outside filters in this tut.
Here is another Jasc tut. I have done JP Kaballah's tuts before and she's doesn't write for beginners but you never leave her work without respect and liking the results of what you did!
You can access the tut here or download and save the pdf files and the graphics.
The supplies she includes are huge. If you are on dialup and need them, you can download the revised graphics and brushes here. I am doing this as a courtesy upload for the group.
I reduced and converted the graphics to jpgs and you may still want to reduce these graphics to work on them. If you download the jpg's to use, be sure to promote background layer when you open them in PSP.
Right click on each link and choose Save Target AS:
