Cork City as seen from the top of the carpark on the Grand Parade. The big ugly white building is the tax office on O’Sullivan’s Quay, the church is a disused one nearby. I’m not sure of the name off the top of my head, anyone?

1. Use two layers, one over and the other underexposed and join at the horizon using a gradient layer mask. Erase and fill in where necessary using the mask.
2. Use an overlay layer to create the nice vignette effect at the top of the image.

The image needs to be slightly rotated I think, I spent so much time getting the horizon correct I didn’t notice how crooked things were!