First of all, we create the 3D structure in vanishing point.
step 2 of 5
Then I copy the chair and I use liquify to deform so it adjusts the new perspective I'll use for the second eye.
step 3 of 5
The new chair in our new perspective.
step 4 of 5
To avoid strange color effects when you see the image with red/cyan glasses, I chanched the chair's color to yellow (possibly the worst of all steps, sorry, I was in a hurry).
step 5 of 5
Finally I copy the red channel of this new image and paste it on the red channel of the source image to get our 3D effect.