How do you take two photos and put them on top of eachother?

Question

Either horizontal or vertical like these: http://s110.photobucket.com/albums/n98/urface567/?action=view&current=paint--large-msg-121035544102.jpg

& http://s110.photobucket.com/albums/n98/urface567/?action=view&current=338424436_m.jpg

thank you :) !

Answer 1

1 open image

2 copy to clipboard

3 create new image big enpugh to hold both images

4 paste as new layer

5 go back and open image 2

6 copy

7 paste as new layer

adjust and place as required

and then save as;