Paint.Net: Photoshop Replacement

If Pixelmator is my choice of Photoshop replacement on Mac OS X, Paint.Net definitely the same choice on the Windows platform. Pixelmator still costs 50 bucks, but Paint.Net is completely free!!! It supports layers, filter (effects), brushes, etc. I know a lot of people suggest The GIMP as the Photoshop alternative. However, The GIMP is pretty hard to use for most of the people although it is free of charge as well.