I always liked the effect of the tiltshift lens.The basic construction of the lens enables the front element to shift in a direction you like and by that to put the focus of the lens on any point of the frame that you like.By that allowing you to control the lens blur that you want.You could see numerous examples for tiltshift photography in the net.
The fact that those lens cost a lot of money influenced photoshop user to try and simulate the tilt effect with the use of photoshop.
Here is my quick example for this technique.The picture was download for the internet and a 2 minutes PS work yelded this outcome:
This is one of the best tutorials that i stumbled around the net,Enjoy it!
Share you pictures with us and let us decide which one is the best.