You can then "scroll, pan and tilt to see the photo in realistic 3D".
Capturing the photos requires you to have dual-lens camera, specifically an iPhone with Portrait mode.
The capacity to make 3D photos is taking off now and it should reach everybody in the coming weeks.
Creating a 3D photo simply requires you to take a picture in portrait mode before creating a new Facebook post, selecting the menu icon at the top right, and choosing "3D Photo". Hence, all these devices can easily view and create the 3D photos. Later, a report by Facebook clarified that currently, the social networking site is just supporting 3D photos in the dual-camera setup iPhones for now.
This was a natural step for Facebook considering the platforms support of 360-degree image. It's "like you're looking through a window", Facebook says. However, your photos will have the depth that will give you the ability to see things from different perspectives and tilts within the photo. Basically, Facebook takes advantage of the portrait mode to display your 2D photos in 3D, using the depth information between the subject in the foreground and the background. But at the moment, the feature is not available on those devices.