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Stock:

In this tutorial you will see how to create a beautiful and interesting effect from understanding and applying selection flexibly in several ways. Though i use a flower pic but you can apply this method on any pic and any object you like.
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1. Duplicate your pic. Choose Filter-Distort-Spherize, set 30.  I set to 30 because i want the spherize to capture the center of the pic.
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Press Ctrl+F to repeat twice.

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Use Ellipse marquee tool to draw a circle around the spherize. Use distort tool (Ctrl+T) to make it fit to spherize. Remember you should not choose a circle that is bigger than the spherize because when you decrease the circle the spherize will be deformed.
Select inverse from select tool, then press Delete to clear the area around the circle.

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Select inverse again, press Ctrl+T to resize the spherize. Move it to position you want.

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2. Now we will make some other bubbles. Dont worry because what we've created doesnt look alike bubble, we will edit it later. Hide the layer we've worked on. Duplicate the base again. In the layer copy use Retangular marquee tool to pick a square selection around the object you want to capture.

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Choose Selection-Inverse to invert it. Press Delete to clear area around.

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Invert the selection again. Then repeat the steps in 1st step, start with choosing Filter -Distort-Spherize, now i choose 50 ( It depends on the size of your pic). Press Ctr+F to repeat this step till you get a nice spherize.
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These captures are made when i turn off background ( the base) to let you be easier to imagine.

 CTrl+D to deselect.

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Here is my result after doing it and turning on the background and deselecting :

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5. Now turn off the layer copy on that we've worked. Duplicate the base again and repeat all steps above to capture the flowers on the edges of pic:

I resize all next bubbles smaller than the first.

6. When you finish doing bubbles, turn on all the hidden layers. Move bubbles to position you want. [показать]
Now we will make the bubbles more visible. Duplicate the bubble layer. Choose layer copy, apply Smart sharpen, choose the value to fit your pic. Mine is:

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Then use soft eraser to paint around the edge of bubbles to soften their edges.

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7. Merge two bubble layers.  Right click on this layer, choose blending options, apply Inner glow:

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8. Turn off the background, use magic wand tool click on bubble layer we have selection.

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Choose background , turn on  it, and  apply Gassian blur, set to 1.5 px.

Then choose bubble layer, invert the selection, press Ctrl+L to adjust level:

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9. Create a new layer, use soft brush, color is ffffbf, flow 25%  to paint on the bubbles. Set this layer to Screen, 50%.

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10. Ctrl+Shift+Alt+E to merge all layers into a new one. Use Blur tool to soften the edges of bubbles to look more natural:


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11. Create a new layer, add star brush and we're done!
 
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Источник: http://pureromance88.ucoz.com/news/create_beautifu...ured_in_a_bubble/2010-05-23-68