Photoshopin, Art?
 

Cemetary in foreground, NYC in background.

http://a2.cpimg.com/image/FE/B5/3279...-027E01DE-.jpg

hmm... interesting. i like the effect going on there... seems like the sky could flow a little better into the ground..
i like it though seems almost like a cloud shadow.

My first reaction was, no it's not art because all you did was run a difference cloud filter on a stock photo.

Then I realized that was pretty stupid. Art doesn't have to be complex to be art. So yes, it's art.

My critique would be that just running the diff cloud filter without doing any further shading (try the burn tool, and also try holding shift when running diff cloud -this increases contrast) has left it looking like there's a flat wall of splotchy things between us and the subject of the picture. The negative / purple effect on the cemetery is very interesting, though. Perhaps work with that but get rid of the black splotches and you'll end up with a haunting image.