Attached Link: http://www.cheapshooter.com/2007/08/24/tilt-shift-photography-its-a-small-world-after-all/

LiS, it's Stonemason's Urban Sprawl from DAZ.

Acadia, a tilt-shift lens is a perspective correction lens, it allows a camera to be tilted up or down, yet allow the focal plane to stay parallel to the sensor/film, thus avoiding (for example) the tops of buildings pointing in towards the middle of the picture (converging verticals). However, this type of lens can give the effect of objects looking like toys due to a very narrow depth of field. So although I'm saying tilt-shift effect, it's not a corrected verticals effect, but the small localised depth of field effect I'm refferring to.
There's some good examples at the link.