@u3190:
Surprice! 
The same author offers a similar program for video too, called the StereoMovie Maker.
And there are also some other stereo 3D tools by him.
You’ll find all of them here: http://stereo.jpn.org/eng/ 
But if you're also interested in editing stereo 3D in AfterEffects, i have another tip for you: The [Stereo-3D-Scripts by Chris Keller](http://aeportal.blogspot.com/2010/07/stereo-3d-scripts-for-ae-by-chris.html).
They are a good workflow enhancement for that topic. Take a look at the tutorial.
So what? When using the StereoPhoto Maker you can also edit your pictures in Photoshop first. Make them stereo is the last step of course and you have the benefit (as I told above) that you don’t loose your source images and e.g. can still adjust the virtual screen plane during viewing in 3D if you save the picture in .jps format. Use the left/right arrow keys for that. But be sure to choose the Side-By-Side mode before saving in .jps otherwise you may get crap!
And if you don’t need further aligning for your pictures you could edit them seamless side-by-side in Photoshop too and save it as a jpeg but name it .jps and you can also use a .jps capable viewer to present them, if you like.
A few more useful hotkeys:
With the [Page Up]/[Page Down] keys you can switch to the previous/next picture in the current folder, with [F6] you show it as b/w anaglyph, [F7] is for color anaglyph (the prefered Settings for that modes you can choose in the menu or icon tray), [F11] is for viewing the single left picture and [SHIFT]+[F11] for the right one.
I have setup the StereoPhoto Maker to be my standard viewer if I double click .jps files in a way that it launches in full screen mode and interprete these pictures as Side-by-Side half color anaglyphes by default.
I can exit it simply by pushing [ESC] and enter the main screen of the program by pressing [Enter] if I want to adjust or edit something.
I hope that helps. 