Photography + Imagination = Art
If you go to the TED (Technology, Entertainment and Design) video here at 3:41 in he shows how he does it, through imaginative use of Photoshop and two rather ordinary photos.
Another cool example of his work is Mind Your Step here. But a better view of it comes here, on his own blog.
The Lambton College Digital Photography Program will teach you the Photoshop and Photography skills needed to do this kind of work. The Imagination component is something that you will have to develop on your own (although our projects will help get you started on thinking outside the box ... or lens, in this case.)