The "rocks" are made from blue insulation foam, which you can buy at any home store or hardware store. I cut them to shape with a hot knife (you could just buy yourself one of
these to save a lot of mess), then scrape them with a flat metal tool--a putty knife works well--to put texture on them. Paint them with drylok, which again you should be able to find at most hardware stores. Be sure you use the original variety which is fish-safe once it cures. Some kinds have mold inhibitors in them, which are probably toxic to aquatic life.
Tint the drylok with concrete pigment. I like to paint my fake rocks with a dark color first, then dry-brush over it with a lighter color to bring out the texture. Drylok has silica crystals embedded in it and a nice, rough texture, so this technique gives a surprisingly realistic result. Let it cure according to the instructions, then just silicone it to the back wall of the tank. Don't be cheap with the glue, as this stuff is extremely buoyant!
I carved mine into shelves for mosses, and little planters for rooted plants. I make the bottoms of the planters open, then glue in a piece of
stainless steel mesh to cover the bottom. Make sure you use stainless; otherwise it will rust. Plastic mesh can work too but isn't as strong. Cover that will a bit of filter fluff, fill the planter with aquarium sand, and you're ready for plants!
If you choose plants that like "wet feet" (bog plants) you can have the bottoms of the planters touching the surface of the water. I currently grow rice, tea, and a couple of nice mystery plants that came in with the mosses; I'll probably replace the tea with pothos or a nice rabbit foot fern at some point.
Hope that's helpful. There are some process pictures of my original build
here. When I upgraded I didn't do any build along photos, since I already had fish and plants waiting for a home and needed to just get on with it. If you have any questions, you know where to find me!