It uses shades of grey to determine depth, so yes it can make a 2-d image 3d. The problem is that a 3-d "looking" image isn't really set up to actually be 3-d. Hard to explain. but look at the image and realize the black will cut deepest and white not at all. Black is used as outlines of everything usually, so there will be a lot of things cut to full depth.
Hard to explain, but you may have to tweak things to get it to look exactly right. The software is free to download, import something and see what it looks like
Shaddy |