Lets start the tutorial. You will need some pimped wheels and a photo of the car.
And this:
1. Select Pen tool (P). Select the wheel. Go to Paths panel and right click on the layer with selection
(radius and anti-aliased selected).
Now select the wheel and press Ctrl+X to cut the wheel out.
2. Open the document with the car that you are going to tune and paste the wheels. Move the wheel.
3. Repeat first two steps for another wheel.
See the result:
More Tutorials: 
