This is my first ever tutorial I hope someone makes use of it.
1] Get your self a good picture and load it in to Photoshop
2] Duplicate the picture Layer > Duplicate Layer.... > Ok
3] Repeat step 2 so it looks like this
4] On Layer 1 copy 2 cut out the front wheel so you are left with this :-
and then do the same to the back wheel but one the next layer down (Layer 1 copy). You should be left with the front wheel on one layer, the back wheel on the next layer and the whole picture on the last layer.
5] Click on the layer which has the whole car on it and press Crtl + T and squeeze the car together so it looks something like this :-
6] Now bring your fully sized wheel layers onto the squashed car and line them up so it looks like this :-
as you can see it looks very rough so all thats left to do is to use the eraser(& the clone tool if needed) and clean up the wheel arches so it blends into the car and you should be left with something like this.
Hope it makes sense.
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I love the way you use the original rims aswell. Well done on this, one of my favs 
