Distortion or perspective correction tutorial [Photoshop]

[phyllisk]

https://www.damiensymonds.net/2014/03/distortion-or-perspective-correction.html

1. I straightened the horizon by eyeballing it; is this the best starting point? (The line of the feet in the background was not accurate, nor were the lines on the building.) Shot at 20 mm.

2.  Using the scale, how to "stretch" the stubbiness of the people, namely the tall Nigerian guy to the right? I've pulled at the different handles with no result. Yes, I need more practice with this.

SOOR photo for reference:

 

[Damien Symonds]

What makes you say the lines on the building weren't accurate?