Instructables, a site that lets you share “what you make and how others can make it,” has a neat tutorial by Andrew546 describing how to create a 3D effect (pictured right) with your own photos. I’d say this tutorial is for anyone who knows the basics of layer masking (or who really wants to learn more about it). The 8-step tutorial is easy to follow with pictures describing each step.
Creating a 3D effect with image editing software [Instructables]