After downloading your photo, resize it to 4096 x 2048 pixels.
In SideQuest click on File Explorer and select the Pictures folder then:
Click the [+] button and create a new folder called 360,
Click into the new 360 folder,
Click the [+] button again and select your photos.
Your custom photos will now appear after the standard images in the game. Images should be saved as .png or .jpg files max: 4096 x 2048.