Similar Tutorial #1: How to Create a Stereoscopic Image for Crossed Eye Image Viewing – Richard

http://psd.tutsplus.com/tutorials/tutorials-effects/how-to-create-a-stereoscopic-image-for-crossed-eye-image-viewing/

Nice tutorial creating a cross eyed viewing Stereogram in Photoshop. The screens are exhaustive but helpful and the layout is clear. What is quite nice is the time estimate that the tutorial gives at the beginning.