1
Open the image for editing.
2
Duplicate the current layer and change the
blending mode of the new layer to Difference.
3
Use the Free Transform tool (Ctrl+T) to transform
the current layer. While holding the Ctrl key, increase the distance
of the corners so that closer objects appears closer. For example, in
the picture I'm using, the right side appears closer so I will increase
the distance of the top and bottom right corners.
4
Change the blending mode of the current
layer back to Normal.
5
In the Channels window (Window> Channels),
select the red channel (Ctrl+1). With the red channel selected, use the
Apply Image tool (Image> Apply Image) to apply the following properties:
Layer: Background
Channel: RGB
Invert: Unchecked
Blending: Normal
Opacity: 100%
6
Rollover the image in this step to see the
original image before this Photoshop technique was applied.