“I can’t do it!” is the most common phrase. Here’s the fix: try the image in dim light or on a glossy screen. Reflections actually help your eyes lock into parallel focus.
Another trick is to look at your own reflection in the screen or print while pulling it away. Your brain is trained to look at a reflection as a distant object. This often triggers the 3D effect instantly.
If you’ve been trying for more than two minutes, take a break. Your eye muscles are literally tired. Come back in an hour, and you’ll likely nail it on the first try.