Hey there...I highly recommend first looking at Kurt's FREE cartoon dog tutorial that can be found on this site...not only will it tell you exactly how to set up an image plane...but you will also get good practice...that will only help you with further projects...but to basically sum up everything that you have to do...you will create 2 separate planes (nurbs or polygons...doesn't matter)....you will have to rotate each plane so that one faces the side view and the other faces the front view...after having set this up...you then go to the hypershade (found in window..rendering editors...hypershade)...in the hypershade....you create a new material (lambert)....change the name to front or side or whatever you want....make sure you press "ctrl+a" to load the attributes editor...you will then see a color option...instead of changing the color...you will click on the checkered swatch to the right.....select file..and this is where you would import the picture file.......next...you simply drag the lambert you just created onto the planes (or you can also click on the plane...right click...select materials....assign existing material..then select the lambert you created.....again..i recommend taking a look at the free cartoon dog tutorial and highly suggest trying one of the organic modeling tutorials....or the ninja or pilot tutorials..they are really great and get you right into this type of modeling...anywho..let me know if you want me to explain anything more in depth..i wrote it really quick...good luck
TheAnswerRP03