Hello,
 
A few months ago, I didn't know how to make blends too. But I tried some tutorial and used my own head and tadan! I'm making blend these days. I'll be using Adobe Photoshop 7.0 but any proper graphic programme is just fine for making blends.
 
Ok, now lets see. I'm making a Saber and Shiro of Fate/Stay Night blend(its under the graphics category):
 
I'm using these two images which I found on google images:
 
 
 
You can chose any graphic you wish, you can even make a blend of more than two graphics.
 
1. Open your photoshop and paste the first image as shown below:
 
2. Paste the second image as shown below on the same canvas:
 
3. Go to layer -> Layer Style -> Blending Option
 
 
4. Chose a layer style:
 
 
4. For this type of blend, I'll have to use more of layers, so go to layer -> duplicate layer.
 
5. Go again to the blending option and chose another effect to suit the graphic:
 
 
6. If you want, you can leave it like that or add some texture, I made one texture that can be used for blends:
 
 
7. Decorate it a little more by adding more textures that suit the image and some text, and you'll have a perfect blend:
 
 
Tadan! Even you learnt how to make blends. Please do not copy this blend as you have already seen how many steps it takes to make blends.
 
Note: There are a few images that do NOT go with the combining images, so you have to search for a nice combination so that you can make your blend better. You can add more layers and more styles, brushes and textures. This is just a basic tutorial.
 
Tutorial writtent and created by Katie/Komal.
Images hosted by tinypic.com
shiro and saber image from google images.