0 Make a real photo (3d Realistic photo)

The first open the image that would made in photo realistic ..

Duplicate the background layer by pressing ctrl + J.. then in the background layer press ctrl + backspace to change the background so white. 

reduce his picture roughly like the image below Ok ..

copy the image layer by pressing ctrl + J and given a duplicate layer below the black color .. (to color press ctrl + click on the layer that would diwarnain continue press ALT + backspace)

click on the picture layer or top layer .. Then click Image> Rotate Canvas> 90 cw

 Click Filter> Distort> Shear .. settings as below and then click OK

 this result:

Now click Image> rotate canvas> 90 CCW. Click on the black layer and click Filter> Blur> Gaussian blur

 Now we make a kind of reflection of light from the middle because ngelipetnya to top .. use the polygonal lasso tool like the picture below:

click Select> Feather (Photoshop CS2 and under) or Select> Modify> Feather (PhotoShop CS3). Do not forget, Create a new layer on top ..

Klik edit > fill

Opacity 50% to give a new layer ..

 results:

Other results:

one more example...:

 
 good luck.....