Step1: Taking photos

First of all, you'll need a camera and a fisheye-lens. I used my iPad2 and my fisheye lens.
Sometimes use an Andoid Tablet.

Take photos throughout 360° degrees from the same point. In that time, you should overlap each photos to combine. Making panorama photo for StreetView, it needs 360° panorama including upwards and downwards views.
Take photos throughout 360 degree
This video explains how to take panoramic photos.

360x180° Panorama Tutorial - Pt.1: Shooting the images

Index:The way of creating custom streetview |  Step2: Making a panorama

Google Maps API Programming Guide

Four Google Maps API Experts wrote this book. Introducing useful examples for developers!
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