Firstly, you need the picture of your car to be sideways on!
Basicallyyou need Adobe Photoshop, chop the car in 1/2.
Each on its own layer, squash them both in towards the middle.
Then copy and paste the wheels & arches from the original layer and then put these layers to the top and then just delete the bits around the arch until it blends in with the squashed image.....
or
As far as i can tell you need two copies of the picture open, one of them you shrink to required dimensions, then you chop the full size wheels/tyres/arches onto the shrunken car....
*Found on a different forums*