The above image was captured without using the tilt or shift function on the Nikon 24 pce lens. It was taken handheld at an aperture of f14 and it's a manual focus lens...
The above image is essentially the same as the first in this post compositionally but I rotated the lens 90 degrees and fully tilted downward and focused on the tree trunks. The plane of focus now runs horizontally across the mid section of the image in a wedge shape from left to right. The plan of focus is "thinner" on the left than the right, hence the wedge shape, despite the fact it's hard to notice. This image was also captured at f14 to essentially "widen" the horizontal focus plane. At f3.5--the max aperture on the Nikon 24 pce lens--the plane of focus would be substantially narrower. Both images were processed differently using Nik's Silver Effex 2.