Creating a 3D photo requires a little more work than taking a photo from a supported iPhone or Android phone but it is a great deal more flexible, as it allows you to customize the effect or even add depth to graphic images or even paintings.
First of all you must provide an image file and an associated depth map. The depth map is simply a grayscale version of the image where objects appear dark in the distance and become progressively lighter as they approach the camera. You will need Adobe Photoshop or any editing software than allow you to create multiply layers.
Below is an example of what I did to a graphic image by creating over 30 different layer with different tone of gray to create the depth.
After you have save the grayscale version of your image(save it as XXXX_depth.jpg). Together with your original image(XXXX,jpg), drag them together into the post box of your Facebook account and Facebook will do the rest. Enjoy!
You can see the effect here https://www.facebook.com/ken.koh.39/posts/10157259904571815