Will used a lot of techniques to really simulate the 3d experience correctly:
- He adjusts the opacity and z-index of the images based upon the depth of the element.
- The height and width are also adjusted dynamically – but are all laid out using fontSize and EMs, allowing you to also simulate depth-of-field with text (in addition to static images or elements).
- The background moves based upon the speed, and direction, of rotation.
Also, take a look at his code for specific caching optimizations used (like saving a reference to a single jQuery object and calling it over and over, rather than re-querying on every rotation).
Be sure to digg this up as it’s a really great example of the power of jQuery.