The Image, Transform submenu actually has three other commands besides Perspective: Free Transform, Skew, and Distort. But you apply them all the same way—by dragging picture corners. Try each of them using these steps to see how their effects differ.
With a picture in the active image area, choose Image, Transform, Perspective.
Click OK on the warning dialog box.
The layer is automatically named Layer 0 (zero). Click OK.
TIP
Severe Distortion?
Severe distortion on subjects such as tall buildings results not only from perspective but also from an effect of optical lenses called barrel distortion—which adds curvature.