Check out bluelightning tv on youtube. I don't know how you would search for it but the guy "Marty" had something similar with a black and white photo of Marilyn Monroe superimposed with Albert Einstein. Somehow in photoshop he was able to make it to where you could see one or the other image depending on the distance.
Photoshop can do it, but I can't recall exactly how. this looks like something similar.
By the way "Marty" is awesome, can do some amazing stuff.