Converted to black and white
Distorted tree with liquify filter and clone tool
On new layers, roughly selected the tree and used Xenoflex Electrify plug in around the outline
Used Xenoflex Lightning to follow a couple of the wires.
Changed blending modes to darken the background image.
Added Photoshop Film grain.


forum discussion: http://forums.dpreview.com/forums/read.asp?forum=1006&message=27360694
original image by James Allen: