HDRPhotos has published a very thorough tutorial using Photomatix Pro software. They write, “Creating an HDR image is a two step process. Step one is creating a 32-bit HDR file and step two is Tone mapping the 32-bit HDR file.
This is the final image HDR image which was taken in Bermuda. These huts are made of canvas, when you sleep at night you can hear the waves crash under your bed. Pretty cool place!”