1. Open up the image of the BMW. The image should be shown as a 'background.' Double click that layer and a dialog will popup. Just press OK, this will turn it into a layer 0.
2. Select the Eraser tool on your left vertical tool bar. Now on the top horizontal toolbar, select brush type and opacity. Look at my example.
3. After erasing your image should look like mine. If you have trouble, take your time. There are several ways to extract an image, and this is the easiest for beginners.
4. Create a new canvas. Press CTRL+N, choose a resolution size you want to use as your desktop wallpaper. I chose 1280x1024. Fill the canvas with black. Also drag the image from the other canvas onto this new one. Look at my example.
5. Select the rectangle tool, use white, and draw a rectangle similar to mine I tried to give it a little style by making it short and wide and have the image of the bmw offset a little. Look at my screenshot.
6. Add drop shadow and outer glow using these settings:
7. Duplicate the BMW image.
8. Flip horizontal it ( Edit > Transfer > Flip horizontal ).
9. Use the Free Transform tool to stretch this image large. As a tip, hold down the shift key while stretching. This will stretch the image in proportion and not make it all distorted.
10. Now lower opacity of the large BMW image. I made 10%.
11. Save it and you are done. Here is my result.
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