On 2009-02-02 11:59:33 -0800, "Focus" said:

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.

This is fine if you want to reduce depth of field. However, a
tilt/shift lens is often used to increase depth of field. You cannot do
that in Photoshop with a single image.

--
Waddling Eagle
World Famous Flight Instructor