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Help for this material

Hi,
Anyone know a tutorial that explains how to create a material like this:

No I fear U won’t get a direct tutorial . Instead U might be able to create on like this Urself if U read this

Kind of reminds me of what was used in Vanishing of Ethan Carter. They describe it here

Custom depth, fresnel, some culling and other things most likely.
Have a look, some good info here: http://www.tomlooman.com/the-many-uses-of-custom-depth-in-unreal-4/