I found a tut on this effect a few days ago and i apsalutely love it

and this is also my first tut so please be gentle

First-
Find an image I will be useing this one that I found at http://www.seafairy.com/



Second-
Go to Filter > Blur > Gaussian Blurnd use the following settings...


It should turn out something like this



Third-
Go to Edit>Fade Gaussian Blur
And use the following settings



Finish-
This is what your finished pic should look like