Step 1: Freestyling the lens
I will be using an old Dejur enlarger lens because that is what I have laying around here. Your lens will probably vary. M39 mount and old Argus c3 lenses work exceptionally well but up your cost considerably. When you have the lens the first order of business is to remove the lens on your SLR and hold your tilt shift lens up to the camera. move the lens back and forth to get a round-about distance to cut your inner tube. Mine needs about 3 inches from the mount to the lens. It doesn't need to be very exacting as the lens and tube will move in and out to make adjustments as you shoot.