What you need:
An Image of someone, front and side
A Paint Program that Supports layers and Transparency (Pixleformer, Photoshop)
LithUnwrap Version 1.3 (Supports Windows 9x - 8)

Start by obtaining a decent front shot of someones face. Crop it untill the image only contains the edge of the ears and the fring of the forehead and the bottom of the chin. (Do not Re-size. This will be done last)

You should then have something like this:

After you then need to stretch the sides of the face from the ear across to the edge of the eye.
This should result is similar to this:

Next you need to obtain a side profile.
Once you get one you need to re-size it to match the eye/mouth lines.
Once you match the size overlap the images untill the eyes are perfectly aligned. the following should result:

Then you need to blend the 2 layers to produce both a uniform colour and make sure the eyes are from the front image and not the side one.
Paint out any unessesary features and the result should be similar to this:

Finally take a screenshot of the wireframe mesh that is used for the front and scale it until it fits like this:

Make sure this wireframe is a seperate layer so you can hide it at the final stage

Cut out the front texture first by selecting around the wireframe as close as possible.
Cut out the side texture by cutting from the back of the head to the narrowest point in the wireframe.
Open LithUnwrap and select the model.
Select the side material (Named either TempImage or a Hex number like A9BFF0.BMP).

The Wireframe should show like this:

Move the points untill they follow the painted wireframe on the front.
Make sure the ear has the ear points over it.

Finally save the model and then remove the wireframe layer from the texture and re-save the textures.
The result should be as seen above in the left window.

Finally resize each image to 32x64x8 (Left + Front + Back (+ Right - Optional)