Ok this process can be fairly simple or extremely difficult it all depends on what images you choose to work with. I HIGHLY recommend that you choose images that the cars are sitting at the same angle doesn't need to be exact but the closer the better. In this tutorial I choose to do this with cars at an angle which also happens to be the most difficult. 1). Find two pictures of cars that are sitting at the same angle or pretty close to the same angle. I choose to go with a AC Schnitzer ACS7 BMW & an Audi S8 2). Decide which rims you're going to jack..I decided to put the Audi rims on the beemer. So with that said we need to get the rims off the Audi. So grab your "Eliptical Marquee Tool" (press M on your keyboard) and select one of the rims. One you have it selected goto "Edit > Copy" 3). Ok now that you have your rim selected & copied open up your other image and goto "Edit > Paste". You'll probably notice once you paste it there will be some minor if not major reworking needed to make the pasted rim look right. 4). Now the hard part this is where we'll transform the rim to the best we can in order to make it look right on the car. You definitly need a good eye for this job and a good sense of angles. So select the layer that the rim is pasted on and drag the rim to the correct position then goto "Edit > Transform > Distort" and distort the rim as needed until it looks like it belongs there. Keep a close eye on the angle and look of the rim as you go. TIP: try lowering the opacity of the rim layer in order to see the position over the stock rim as your distorting it 5). Ok now that you have your rim positioned in the correct spot and looking good it's time to trim away the excess so grab your "Eraser Tool" (hit E on your keyboard) and select the appropriate size brush for the job at hand TIP: Always a good idea to zoom in on the image and select a smaller brush. Also you can save yourself from this step if you're more accurate when selecting the rim 6). Ok once you got that rim cleaned up and on do the exact same with the other rim and BAM!! (sorry was watching emerald live) you have a new set of rims some rims will need other work such as brightness change & what not but in this case really no changes were needed..or maybe I was just lazy.. lol..