Tilt-shift effects are done either optically, via a special lens, or more usually, in Photoshop using Blur.

A few tips before you will start with your first tilt shift photo:

1. Try to choose not very complicated photo

2. Position of camera should be from upper position

3. Samples of objects which work well for tilt-shift: cities, roads, railways, valleys, people

4. It is very good to add some saturation, because then objects on picture will look more like toys.

Check the tutorial:

See some tilt-shift photos below created by me:

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