Sorry, this may be easier.
http://en.onsoftware.com/how-to-create-your-own-planet-in-photoshop/
Simp thank you for the link. I actually did this to a photo in my photography class on Monday. What I'm still curious about though is why you say that the Mindkiller photo has been flipped. Still lost on that one but the whole polarizing feature I'm good with.
Thanks again for the link.