Tentacles

1. Start by opening Photoshop and creating a new RGB image. I used the dimensions of 250 x 250 in the example. Create a new layer. Stretch a line from the top of the image to wherever you like {long enough for the shear though}...and set the width of about 50 px.

2. Next click on Edit > Transform > Perspective. Make your image look something like the one I made.

3. Now click on Filter > Distort > Shear.
Alter your image to fit what you need. Remember dont over do it.
That usually spoils it.

4. You're done, but I suggest adding some layer effect {double click on the layer} just to make it look a bit better.

And you're done.