The renderings of this tutorial are very interesting. Some beautiful panoramas were simply processed and turned into spheres with a 3D effect. And the perspective effect is very realistic. Such a wonderful effect is actually achieved using polar coordinate filters. You can try the effects of other materials.
Original picture
final effect
1. Open the original image material, select the menu: Image > Image Size, set the width and height values to be consistent, and uncheck the constraint ratio before setting.
2. Select the menu: Image > Rotate Canvas > 180 Degrees, the effect is as shown below.
3. Execute: Filter > Distort > Polar Coordinates, select "Planar Coordinates to Polar Coordinates".
