Here is Cowboy Bebop wall. I haven't seen this anime yet, so have no idea of it's theme. But after few minutes of thinking and looking at this guy I came up with smth like this. I've chosen dark blood-red colours. 22 layers. Time ~40 min.
Updated version: Aug 2010
It was an old comment. By this time I've seen Cowboy Bebop, this is really good anime. Anyway back to wall, I made some color and contrast changes, added text on bg, and also have changed the signature - added vector author there.