First of all, you’ll need a spherical photograph. These are produced by 360 panorama applications.
We recommend using your smartphone with an app like Sphere or Photosynth.
Sphere is really easy, especially if you have access to our Galileo. Photosynth is a little harder, but generally produces higher-quality results.
Once produced, you’ll need to get the single jpg file from your camera roll to your computer.
Now you can visit https://photo-sphere.appspot.com/ and import the image into this app. This will take you to a page whereby you can generate the required metadata and output another jpg file. Pro tip: prefix this new filename with the word google, just so you know this is the one to upload the Google Views.
Now we have our jpg with all the right metadata, head over to https://www.google.com/maps/views/
Click on the photo upload button in the top right and off you go!