It's very simple to create this as how it looks like! :) This effect called droste effect. It's a very old and simple method. I know and saw this method years ago, but i never take the time to do this too.
I just used Gimp with the math map plugin. The pixelbender plugin for PS doesn't support CS6.
If you appreciate this tip, please feel free to comment, like and faved this picture and follow me on 500px! thx :) © www.dang-tran.com