Don't focus on the picture. Do one thing now:
F O C U S <- focus on this word.

Keep staring at it. While you are staring at the word put a pencil/pen somewhere between the screen and your eyes BUT KEEP LOOKING AT THE WORD FOCUS. Don't look at the pen. So the pen will be out of focus in this case.
Now if you place a stereogram image in the place of a pen (or a book), that object will be out of focus AS LONG AS YOU KEEP YOUR FOCUS ON THE WORD FOCUS. This is how you view those images or use photo focus.

You'll need to focus a little beyond the stereogram image and just stay like that for a little while and suddenly your eyes will see a 3D image. Just keep staring at the wall (or something behind the monitor) through the dolphin image and you'll get it.