Usually you want this effect to show on two or more pictures from a photoshoot, but of course you can decide to use any other kind of photos.
Anyway, to do this tutorial, I will use these two pics:
You may notice they are similar, and that's exactly what I was going for, because this way the transition will result more "natural". Of course, you may use different pictures altogether, that's up to you!
2. Blurring
Now, what we have to do is to open a new Photoshop file with our favourite dimensions (mine are 300x350), and paste the chosen pictures on it.
Now, just duplicate the first and second picture once, then go to Filters --> Blur --> Movement Blur (should be it; the second on the list, anyway).
This window will show up:
You can choose whatever values you want - the higher the distance value, the blurrier the image. And, of course, you can choose on which angle the blurring should go.
Do the same with the duplicated pic of the second level.
By the way, what music are you listening to? I am recently rewatching all of Scrubs, so I'm redescovering these great songs. Right now "You have to follow through" is on, and MAN, THE MEMORIES!
(Still don't understand why every song I play has that album cover, but whatever)
3. Creating the actual gif
Now that we've created the two blurred levels, we can proceed and make the actual gif.
Once you've created the frames from your levels, you can time them.
I suggest you give your blurred levels a fast time, like 0,1 or 0,3 top, and a slower time for the others, like this:
Simply enough, what's left to do now is to colour the gif as usual, and then Save for Web and Devices.