i modified a Photoshop tutorial
http://www.pixel-des...Bullet_Holes/1/
1- Open up a new file 100px x 100px
2- Fill the background with any colour you like except black or white
3- Create a new layer and make a circle using the selection tool shaped like a circle and postion it roughly in the center and fill it with black so you have this

4- Deselect ctrl+shift+A and create a circle around your bullet hole but make it slightly smaller and press 'quickmask'
5- Go to Filters>distorts>Waves and set the values as below

6-Press ok and turn off quickmask, then invert your selection Ctrl+I
and fill with white

7-Create a circle around the black swirl and have a white outline, invert selection and delete Ctrl+K

8- De-select and go to Filters>Blur>Gauissian Blur and set the Blur Method to IIR and the value to 4
9-Then go to Filters>Blur>Motion Blur set the blur type to linear, length to 9 and the angle to 0, do this again but set the angle to 180

10- Drop shadow (Script-FU>Shadow>Drop-Shadow values are
Offset X: 5
Offset Y: 5
Blur Radius: 5
Colour: Black
Dont allow resizing and the opacity is 80
do this again except you have to change the offsets to -5

11- Merge all layers together except the background
12- Resize the bullet hole to 10px X 10px

13- copy the image and destroy something, like this guys new car

And your done

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