I provide childcare in my home for three toddlers and I've noticed that they really love board books with flaps that open. So for Christmas I made three customized lift-the-flap books for them. This instructable will explain how to make your own and give some tips on how to make the process a little easier.
Step 1: Edit photos
Before assembling the book you need to create two prints for each page. During step 2 you will cut through the top layer to make a flap which will reveal someone (or something) on the layer underneath. This is easiest to do with a photo editing program that supports multiple layers. (Photoshop Elements 2.0 worked fine for me.)
Note that I only printed the first two images. The second two are just to help explain how to use multiple layers for alignment. I found it helpful to cut the windows out of the top layer and place them on a separate layer in Photoshop. That way I could hide the layer with the windows temporarily while I dropped my images of mom, dad, Elie, and the squirrel onto a layer under the top layer for scaling. Since the windows are cut out and hidden you will be able to see the people through the openings and scale them to fit. Then you can turn the layer with the windows and doors on and off to test the flaps.
Once you have made the two layers for each page and a front and back cover you can print out all your prints either at home if you have a photo printer or at your local print shop. (I printed mine over the internet to the one hour photo center at Walmart.) I would recommend a matte finish which won't show fingerprints as quickly as glossy.