For this effect it is best to have a portrait style picture, preferably of a subject that appears to be thinking, or looking off into the distance. I used this photo from iStockphoto.
Once you have your image, you need to Open it in Photoshop and Crop it appropriately. The top of the image should be cropped to the top of your subject's head, and the bottom should be a bit higher than chest height. The crop should have about a 2:1 ratio.
