First we start out with an image that you want to put the shadowing on.
I am using this apple I made with KPT.

Open up your image and go to View, Image Information.

A window is going to pop up telling you how big your image is.
You want to make a new transparent image twice the size of your image.

Mine is going to be 350 X 375.

Now go to your image (mine is the apple) and go to Edit, Copy.
Now paste it as a new layer twice.
In your layer palette, make the layer two active.

Now go up to Colors, Adjust, Brightness/Contract and use the settings I have below.

You won't notice anything because the black apple is behind the other apple.
Click on the deformation tool.

Now the deformation box is around your apple. Like the image below.

While holding down the Ctrl button put your mouse over the center square and 
slide it over to where you can see the shadow.

Go to tool options box, click Apply.
Now your image looks something like this.
While Layer 2 is still active, go to the optacity control in your
layer box and slide the slider over to around 41 or whatever you think looks good.

Now your image looks like this.

And there is your perspective shadowing. 

Tutorial by Leigh

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