This Complete Photoshop File can be downloaded

To begin, a picture of a magnifying glass is needed. I used
it's 1,600 x 1,200 pixels.

Remove the background from the image using Photoshop. To accomplish this, I used the Quick Selection Tool along with a selection mask.
Remember to remove the "Glass" section as well as the background.
The Photoshop .psd file of the Magnifying Glass can be downloaded
(1.07 MB)

Open the background image, then Cut, Paste and Resize (Scale) the Magnifying Glass image to fit as desired.
Photoshop > Edit > Transform > Scale

Make a selection using the Marquee Tool, on the Background image, staying as close as possible, to the Magnifying Glass Frame.

Cut the "Selection" from the background and "Paste" the "Magnification Area" selection on its own layer.
"Scale" the selection to the desired magnification (150% in this example).
Photoshop > Edit > Transform > Scale

Add some distortion (Spherize...), giving the "Magnification Area" selection a more realistic look (25% in this above example).
Photoshop > Filter > Distort > Spherize...

Move the "Magnification Area", Layer below the Background Layer

Using the Blending Options, I added an "Inner Glow" of 20% & 20 pixels with the default color

To finish just add the Magnifying Glass drop shadow. Depending on how much time you put into the project,
you can get some very realistic effects.

If you are familar with Photoshop and Photoshop Filters, you can use the
filter to get fast, easy & dramatic results.
The Complete Photoshop File can be downloaded
The Photoshop for the Chrome Layer Style & the Screen Shots below can be found
Thanks for this tutorial belongs to DVSDMN, so thanks !
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