http://atlantic-diesel.com/Miniferrari.jpg

Of course the picture was taken with a normal lens. With PS, without
filters, you can create this effect quite easily.
Here's one tutorial:

http://martybugs.net/blog/blog.cgi/p...tTutorial.html

If you Google Fake shift tilt, you can find some very funny, interesting
pictures. Specially those taken from above look like it's some miniature
street or scene.


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Focus