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When choosing a photograph for the tilt-shift effect, bear in mind that you want to give the impression of a miniature model. Miniature models are usually viewed from above so try and choose a photo with an elevated viewpoint. Buildings, roads, traffic and railways are excellent choices but make sure there is a reasonable wide angle of view. Even before the tilt-shift effect has been applied, it's not too hard to imagine the scene as if it were a model. To find an appropriate image, we suggest you browse through the flickr tilt-shift fakes pool .
Tilt-Shift Photography Photoshop Tutorial | Miniature Faking | TiltShiftPhotography.net