Create a new document what ever size your wallpaper will be, for the purpose of this tutorial i shall be using a non wallpaper size of 600x440. Select the gradient tool and fill the background with the colors #8b9fa7 & #cee4e9.
Open up your picture of the car you want to use, i shall be using the picture below.
Once open drag your image over to your canvas and resize to the size you want to use.
Select your desired cutting tool and remove the background, I've also kept the shadow underneath the car to save time adding it later.
Once cut out duplicate your car layer then goto "filter > blur > gaussian blur" blur by 3pixels then set the layer opacity to 35%. you should have something like this.
Now duplicate your car layer again and drag the layer underneath everything else but above your background layer. Then goto "edit > transform > flip vertical" place your car under your origain like this.
Now add a layer mask and blend it in a bit.
Add your desired text.
Now select the paint brush tool and goto your brush options, you should see a little black arrow click this to rollout another menu and select "assorted brushes" Then select the "crosshatch" brush and add a few sparkles to your image.
All done!!
