There are some neat tuts on this site. Not all are for PS or PSE, but many are. Also in one of the topics for smudge painting there are links to 2 sets of brushes....I've only tried 1 of them so far and I'm impressed with it.
http://www.innographx.com/forum/viewfor ... 99eabd42e6
http://www.innographx.com/forum/viewfor ... 99eabd42e6