[align=center]my first ever tutorial. [quote][b]Requirements:[/b] Adobe Photoshop Cs3. your reading skills.[/quote] [/align] [spoiler][b]Download the ff.:[/b] [align=center][url=http://www.sxc.hu/photo/434151]Backround[/url] [url=http://www.sxc.hu/photo/1080177]Magnifying Glass[/url][/align][/spoiler] [spoiler][b]Step 1[/b] Select File > Open (select your Backround image). [b]Step 2[/b] Go to Layer > New > Layer (or simply Shift+Ctrl+N). [url=http://cosmopic.com/688v6884w448h202-85583476.jpg][img=448x202]http://cosmopic.com/688/6884/85583476.jpg[/img][/url] Click OK. [url=http://cosmopic.com/707v6906w443h178-80358428.jpg][img=443x178]http://cosmopic.com/707/6906/80358428.jpg[/img][/url] [b]Step 2[/b] Select Elliptical Marquee tool then draw a circle on your Image where you want to put your Magnifying Glass Effect. [url=http://cosmopic.com/85v993w259h216-19758746.jpg][img=259x216]http://cosmopic.com/85/993/19758746.jpg[/img][/url] [url=http://cosmopic.com/196v96w412h366-27489203.jpg][img=412x366]http://cosmopic.com/196/96/27489203.jpg[/img][/url] Use the gradient tool and fill the circle in black. [url=http://cosmopic.com/710v7361w399h330-89239736.jpg][img=399x330]http://cosmopic.com/710/7361/89239736.jpg[/img][/url] [b]Step 3[/b] Right click the Elliptical Marquee Layer and go to Blending Options. [url=http://cosmopic.com/687v1305w240h600-22702394.jpg][img=240x600]http://cosmopic.com/687/1305/22702394.jpg[/img][/url] Set the setting to match the below pictures. [url=http://cosmopic.com/534v4223w609h455-76663579.jpg][img=480x359]http://cosmopic.com/534/4223/76663579.jpg[/img][/url] Inner Shadow: [url=http://cosmopic.com/687v6311w609h450-43966345.jpg][img=480x355]http://cosmopic.com/687/6311/43966345.jpg[/img][/url] Outer Glow: [url=http://cosmopic.com/687v8094w602h452-76136362.jpg][img=480x360]http://cosmopic.com/687/8094/76136362.jpg[/img][/url] Bevel and Emboss: [url=http://cosmopic.com/687v6516w609h456-14591628.jpg][img=480x359]http://cosmopic.com/687/6516/14591628.jpg[/img][/url] Stroke: [url=http://cosmopic.com/687v9821w605h449-12875079.jpg][img=480x356]http://cosmopic.com/687/9821/12875079.jpg[/img][/url] [b]Step 4[/b] Click your Image layer and go to Filter > Distort > Spherize. [url=http://cosmopic.com/710v2899w382h491-43768281.jpg][img=382x491]http://cosmopic.com/710/2899/43768281.jpg[/img][/url] Set the Amount to 75%. [url=http://cosmopic.com/706v8743w370h368-86840885.jpg][img=370x368]http://cosmopic.com/706/8743/86840885.jpg[/img][/url] [b]Step 5[/b] You can now erase the Elliptical Marquee Layer then you can add and edit the Magnifying Glass frame around the Circle. [b]Here's the final Result: [url=http://cosmopic.com/706v7832w800h600-final1o.jpg][img=480x360]http://cosmopic.com/706/7832/final1o.jpg[/img][/url] [/b][/spoiler] [align=center]thats all. bow. [/align]