This is a technique which mimics what can be done using large format cameras with the tilt and shift facility or tilt and shift lenses. Shift refers to a technique which is used to correct converging verticals in an image and tilt is a technique used to maximise the apparent depth-of-field. This tutorial will show how to use this technique to draw the eye from the less desirable areas of your image to the more desirable. See below.
1. Open the image you want to use. This should be a relatively flat image without 3 dimensional images in the foreground. Make sure you've made all the corrections to the image that you want before starting this process: colour, exposure, etc. As well, if you've shot the image in RAW make sure it's 8-bit. Open the Quick Mask mode or use the shortcut (Q).
2. Next you're going to use the gradient tool. Make sure it's in the reflected gradient type in the menu bar (little cylinder looking bar second from left). Click on the down arrow to choose the gradient preset and choose the third box over (black in upper left corner and white in lower right).
3. You should already have in mind an imaginary thin strip you want to remain in sharp focus. Click in the middle of your imaginary thin strip and drag to the edge of the canvas. Make sure this line is at right angles to your proposed sharp strip. When you release the mouse a red gradient tint will cover the image.
4. Next you're going to adjust the curves to exaggerate the difference between the sharp and blur detail in the image. Go to Image>Adjustments>Curves (or shortcut ctrl+M). Click in the middle of the diagonal line and drag it up as shown in this image:

- Note only the corners of the line touch the outside of the box. When you're done click OK.
5. Click the Standard Mode button or hit Q to exit the Quick Mask mode. This will bring up the "marching ants" selection which represents the gradient. Now it's time to add the depth-of-field effect so go to Filter>Blur>Lens Blur. This brings up a new Lens Blur window and this may take a few moments to appear depending on the size of the image.
6. Now you will be adjusting the settings to suit your image. First select, from the Source menu at the top, None. Set the Blade Curvature to 100, Brightness to 0, and the Noise Amount to 0. Finally, set the Radius to 70. If you have it set to preview the image will slowly change to what it will look like. If this is how you want it to look click OK. If not, keep adjusting the Radius 'till you get the effect you want.
7. After you've clicked OK with your desired results you'll need to get the "marching ants" off your image so go to Select>Deselect to remove the selection.
So now you have the image with the Tilt Technique. Keep experimenting 'till you get what you want. I find this can change a very blah image to something incredibly different. Have fun!!