Instructions are at the bottom of the page: 

 

 Before:

After: 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
  

 

 

 

 

 
 

 

 

 

 

 

 

 

1-Start with a full size image first. 

 

2-using Quick Select copy tires and inner fenders up to their own layers.
 
front 

 

rear

 

3-Transform - scale down car and crop picture.

 

4-Turn each wheel layer on & bring wheels closer together to cover "Transformed" - scale condensed wheels of squeezed car pic because they are now oval. Wheels are round right? Right!

 

5-You now have a Penny Racer!