I used Adobe Photoshop CS5. With both images opened and one on top of the other(layered), I lowered the opacity of the top image layer in 20% increments and saved the image at each increment. With the opacity at midrange so I see both images at the same time I can rotate and stretch/skew one of the images to line up and match the other image(note the hole is in the same spot, ect). The first save would look like the top image and the 5th save would look like the bottom image. Once I have all 5 images saved, I go to http://picasion.com/ and load images 1,2,3,4,5,5,4,3,2,1 and let it create the GIF. The final GIF has 10 frames and finish with the first frame, looping over and over.
I used the same method when helping with another ID which turned out to be a seated quarter. There is not much detail left to ID it but using this overlay method it helps give closure.
Again, you have to click the image to animate....
http://upload-pics.org/images/33426555376806916984.gif
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