http://www.noiseindustries.com/fxfactorypro/

Tutorial shows how to create a tilt-shift effect with the FxFactory Pro depth blur plugin.

A blur filter applied in different amounts to each pixel in the image, according to a depth mask. This effect can be used to simulate a narrow depth-of-field, lens-shaped edge defocusing or tilt-shift effects.

FxFactory powers hundreds Final Cut, Motion and After Effects plugins:
http://www.noiseindustries.com/fxfactory/