In this video tutorial on my YouTube channel, I show how to correct the wide-angle distortion that happens when we tilt the camera down to emphasize the foreground and move the horizon toward the top third of the frame. I also wrote an article on it on the Photo Cascadia blog that includes before/after image examples if you want to check that out.
I'll also mention that this technique is included in my latest Photoshop course which is called Photoshop Essentials For Outdoor Photographers. There is an introductory price on the course through June 2020 using the code PSessentials25.