The idea behind a photoetched PCB is pretty much the same as the photographic methods used to develop film (remember film? Back in the days before everything was digital?).
I have found some links that may be helpful:
http://www.prototrains.com/etch1/etch1.html
http://www.kepro.com/howto.htm
http://www.circuitspecialists.com/level.itml/icOid/218
The first actually meant to show the processes for making chemically etched parts (which is fascinating in itself) but can easily be understood to work for PCBs too...
The different places will mostly refer to Fluorescent or UV lamps, however I have found that most light sources (other than perhaps ambient light) does a fairly good job as long as you are prepared to take some time to set everything up in the right way. With that I mean, you need some way of creating a reproducible lighting condition. In photography an exposure strip is usually used. This strip is just a piece of photosensitive paper (PCB in this case) that is exposed for different amounts of time in different locations (by moving a light barrier across it). Since photosensitive boards are not very sensitive to light, it can take several minutes to properly expose the image (In fact, I had a setup using a single 75W bulb that required me to expose the image for over 30 minutes).
The other thing -which is the part I like most- is that using this technique will allow you to make boards without the use of a laser printer or copier (required for transfer techniques) and you also don't have to iron on the image. All you do is soak it in developer fluid (available at the above stores) for some minutes and all the etch resist lines show up, just like you drew them...
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