This tutorial was written and performed by me. If this tutorial has helped you or if you need help, notify me. I'd love to see your pictures. Basic knowledge of how animations work is preferred for this tutorial. =]
Step OneOpen the picture you want to use in Photoshop. Design it exactly how you want it to be.
Step TwoMerge all your layers together (if more then 1 are open). Right-Click on your original layer and duplicate it. A box will pop-up, just press 'OK'.
Step ThreeGo to Windows>Animation. Your panel will pop-up at the bottom of the screen.
Step FourClick on the tab on the upper right hand corner of the animation panel. Create new frame.
Step FiveLeave your bottom layer alone. You will need to go to your copy layer (top layer). Make sure it's selected. Filter>Blur>Motion Blur. Put your settings like mine. (0 for angel and 15 for distance)
Step SixMake sure animation box 1 is selected. Then directly go and uncheck the visibility (eye) next to the top layer.
Step SevenNext, make sure animation box 2 is selected. Then directly go and uncheck the visibilty (eye) next to the bottom layer and re-check the top layer.
Hold CTRL down at the same time while clicking both animation boxes so they are both selected, click down where you see 0 sec and adjust the speed. I have mine set to 0.5.