U mean how to create one in Photoshop?
Basically do this:
*Open picture of car
*Duplicate background layer
*Layer one: Transform layer so the whole car looks ridiculous and too compact. REMEMBER to skew it a bit, so it doesnt look out of perspective!
*Layer two (still intact layer) Cut out (copy paste or whatever) the wheels and arches + details around the wheels and give each wheel a seperate layer.
*Add mask layer to these two (wheel) layers.
*Then place and adjust the wheel layers (transform them a bit of needed) to make them fit the angle of the car. Remember that keeping the wheels as original looking (not distorted) as possible is THE KEY to this hilarious illusion!!!
*After placing the wheels correctly, use the wheels' masking layer to make the edges of the wheels/arches look nice.
*Finish off by doing the same to the background/shadow area beneath the car.
If you need more specific info let me know