Start with Photoshop
Find two pictures in same size.
Select Picture1 and paste it into Picture2. Close Picture1. Now you have one picture with two layers.
Now we are going to use Imageready. Go to File > Jump To > Imageready (ctrl + shift + m).
ImageReady
Under the Tool-menu there is a box. Activate "Animation" in that box. And then we call it animations-palette. Hit Duplicates Current Frame in Animations-palette.
Activate the upper layer in Layers-palette. To the left side of the layer, there is a eye. Hit the eye and the layer will be invisible.
Now we have two frames in Animations-palette. Activate the first frame and hit ”Tweens Animation Frames”
A window pops up. Use these settings:
Go to File > Preview In > Internet Explorer (ctrl + alt + p)
You are finish
More Tutorials: 
