I have made two tutorials about using templates, one for Photoshop Elements 6 and one for Photoshop CS4, but I will also try to link you up to other useful tutorials in digiland.
How to use a layered template in PSE6
How to use a layered template in PSCS4
Misty Cato has an impressive list of tutorials on her blog. Both for Photoshop and Photoshop Elements. You can find them here.