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Australian photographer Keith Loutit is a master of Tilt-Shift Photography. Tilt-shift miniature faking is a process where a photograph of a life-size location or object is manipulated so that it looks like a photograph of a miniature scale model. By distorting the focus of the photo, the artist simulates the shallow depth of field normally encountered with macro lenses making the scene seem much smaller than it actually is. Many miniature faked photographs are taken from a high angle to further simulate the effect of looking down on a miniature. - from Wikipedia

Bathtub V from Keith Loutit on Vimeo.

Read Michael's comment below. He's right, of course. Keith doesn't fake these shots in Photoshop - he does in with camera depth-of-field. But here's an interesting site where you can eneter one of your own phots and do a tilt-shift number on it. Tilt Shift Maker