You'll need a pair of matching Canon PowerShot cameras that have modified firmware—the CHDK (Canon Hack Development Kit) we shared with you last year. You need two cameras in order to simulate the view from the left and right eye.
In addition to the two cameras you'll need about $20 worth of hardware that includes a simple bracket made with basic hardware store parts and a USB trigger button with dual outputs. The USB trigger will take a tiny bit of electronics know-how but if you can wire a lamp you can turn an Altoids tin and a simple circuit board into a dual-trigger for your 3D camera rig.
Once you've got the camera and trigger assembled you're in business on the taking-the-pictures side of things. On the post-processing side of things you'll need to offset the image with proper coloration for 3D glasses—the most popular tool is a free application called StereoPhoto Maker. Using StereoPhoto Maker you can combine and tweak your images for maximum 3D effect. Check out the full tutorial at MaximumPC for a detailed build guide and lots of photos.
Have experience with 3D photography or video? Let's hear about it in the comments.
