select one of the nature brushes and change its oresets to make it scatterred and in a changing size then erase (duplicate before u do this step so if u wont be pleased with the result u can change it) at the edge of the dress
step 4 of 8
for the scattered pieces use the same brush and draw in white. u can reduce the brushes size and draw the oieces smaller at the edge (or if u r using a tablet just reduce the pressure).
to get a bit of a glowing effect duplicate the layer and use gussian blur on the bottom layer.
step 5 of 8
to create the dirty dress on a new layer color the area u want dirty in light grey then create a clipping mask layer>>create clipping mask or simply Alt+Ctrl+G (make sure this layer is directly above the woman layer), change the blending mode to linear light.
now duplicate the grey layer and use free transforn to strech it on the shards, place the duplicated grey layer above the shards layer and create a clipping mask again. change the blending mode to linear light again and the opacity to 40
step 6 of 8
on a new layer use some grunge brushes in black and change the blending mode to soft light and the opacity to 50
step 7 of 8
above all the layers create a hue/saturation layer (hit Ctrl+U) and move the saturation all the way to left so there r no colors in the picture anymore. hit ok.
now on the mask of the layer create a vertical gradient from black on the left to white on the right.
step 8 of 8
add a black grungy frame, change the blending mode to saturation and the opacity to 70. now duplicate the layer and hit Ctrl+I to invert the color and turn it white, change this layer's blending mode to overlay and the opacity to 80.
and there u have the final result =)