in photoshop i’ve seen some really nicely done things, like dans splash. some’ve said that extrude is the tool to use, but when i use it it comes out with some triangular boxy things that aren’t what im aiming for.
In case it’s 3dsmax you’re talking about, after extruding, use Meshsmooth on your object, and the choose your level of complexity… 3-4 usually does it…