Photoshop CS3 help....?

How do you open two seperate images? i can open one of course but how do you make one as a layer? i'm very new to photoshop, so i apologize if this seems like a simple question :)

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Open both files, side by side.

On one of them, Edit - Select All (Ctrl A or Comm A on a Mac)

Then Edit - Copy (Ctrl C or Comm C)

Click on the other file, then Edit - Paste (Ctrl V or Comm V)

The image you selected from the first file will now be the new layer, over the top of the other image.

You can also click on the Layer of the first image, and drag it into the second file. Again, the first image will show up as a layer on top of the first image. (I LOVE shortcuts!)

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If you are trying to combine two images into canvas, then you can open the first image and then open the second image. When you are at the second image, use ctrl-a to select everything and then use ctrl-c to copy the entire image. Then, switch over to the first image and use ctrl-v to paste the second image on top of the first. It will automatically make the second one a new layer on the first image's canvas.
after u have the 1st pic up go file open, find the 2nd pic and open it. they should both be up on screen then.

idk what ur trying to do with the pictures, so i can't really help anymore
Open the 2 images you like to use select one copy it and go to the other image and past the image in, you will get that second layer showing you the new image.

CS3 has some great little how to tutorial I recommend you watching them. CS3 has some real need stuff to offer. I just upgraded from CS2 and am getting familiar with all the new features they added. Great stuff. But you have to watch the tutorials to really understand them.