This instructable is aimed at a range of people, so you can skip to the bits relevant to you with the information below. I apologise for the verbosity of the main instructions, but I figure you can skip parts you already understand, and I may as well put in the detail for people who don't.
If you don't know what High Dynamic Range (HDR) is or how it works, read on.
If you are comfortable with the concept of HDR and want to know how to do it in photo editing software, go to step 3
If you are familiar with the process of making HDR images and just want details of how to do it in the GIMP, go to step 4
If you are familiar with the interface of the GIMP and just want a quick set of instructions on how to make HDR (for instance if the theory bores you and you just want to make some HDR images), go to the recap stage in step 10. The details of each step are in... the relevant step.
If you know the theory, how to make HDR images and are familiar with using the GIMP.. I'm not sure why you are reading this, but hello anyway. My pitiful attempts (I'm relatively new to HDR and the GIMP) are in the later steps, perhaps you could give me some pointers? :D
Lastly, if you find this instructable helpful (or even not particularly) and have constructive suggestions for how I could improve it, let me know and I'll edit it.