Just a quick tutorial I made, hope it help the beginners
1. First of all, Download
UnFReez.
2. Take the picture that you want to animate, for example I take this.
3. Save the picture as GIF file.
4. Get another picture, example I take this.
5. Save the second picture as GIF as well.
6. Open UnFReez, should look like this.
7. Highlight both of those File, drag them and drop them in the box, like this.
8. Save the file, by clicking Make animated GIF, like.
9. Save the file on desktop or where ever, and right click the picture you saved from UnFReez, and click open with Internet Explorer. At the end it should look like this.
(Credit goes to Ron@!do:. (Rana)