Put Any Car on the Showroom Floor
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Now take your mouse and click a little below the center of the car and hold down the click:

While holding shift drag your mouse a little above your canvas:

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So far you should have something like this:

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Make a new layer, also below your car layer, and use your rectangle marquee tool again to fill in the white space that is left with a mid-dark gray color. My color is #8E8F8F:

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Start another new layer, below the car, but above the gray color layer you just made, and get your Elliptical Marquee Tool.
Draw an oval under the car and fill it with the color white:

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