A source image is either a gray-scale or color image which will be hidden after the stereogram procedure. The shading hides information about the height and gives the impression of 3 dimensions. For example, a pixel painted black is far from a pixel painted green. The most close pixel is painted white.
The answer is simple: You CANNOT! A source image is a special-formed image, not an ordinary picture, created either with a simple paint program or a 3D Modeling program like StereoPreRenderer.
To create simple stereograms you can use any image editor e.g. PAINT, Gimp, etc. Draw same solid gray-scale figures and save it as BMP 8-bit color image. A black colored object is the most far away object relatively to user and a white colored object is the most closed object to user.
To create more beautiful 3D scane anyone can use a 3D Modeling application like 3DStudio, Lightwave Modeler, etc. Unfortunately, those applications are very expensive. Instead, there are available many other alternatives online, not expensive, freeware or shareware 3D modeling programs, like Blender, TrueSpace, Milkshake 3D and many more. Using one of the above modelers, anyone can create simple 3D objects in a scene and save them in a DirectX formatted file (eg mysupercar.x). There are also many 3D archive sites with many resources.
After the 3D modeling anyone can use the Stereogram PreRenderer (which is now included in SCP2.2) to convert the 3D .x files into a neochrome image, ready to use in SCP2 as a source image.
It is a repeating image pattern which covers the hidden image (source image) and it's a small piece of texture (like the one in the following picture).