Adobe Illustrator could do this(lots of $$$ involved) but you would need a modeling program that could handle it(as AI would create a vector item as Bruno has stated) - Wings 3d(free) I know can.  You would do an outline of the item you wanted then import into a modeling program to refine it.  It's quite tedious.  You'd be better off using a billboard, in this case, unless of course you are versed in modeling.