Instructions are at the bottom of the page:
1-Start with a full size image first.
2-using Quick Select copy tires and inner fenders up to their own layers.
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!