Photomatix and photoshop.
To start I took three bracketed exposures(handheld) with my Canon Rebel XT(350D) of a Ford Trucks sign. When doing HDR images it is really suggested that you use a tripod and do not hand hold your camera but in this case it worked.
Ok now that ou have your three or more you need to read a couple of tutorials to fully understand the process. So here are a few good tutorials to learn from:
How to create 'High Dynamic Range' images using Photomatix
Merge to HDR in Photoshop CS2
HDR: High Dynamic Range Photography
How to creat Professional HDR images
First I tried it in Photoshop a week ago but the image aligning feature didn't really work so I aborted it and today I used Photomatix instead to merge the three RAW files. After that was done I opened up the .hdr file in photoshop and adjusted the tonemapping. Next I converted to 8bit and slightly adjusted the curves. There a lots of flickr groups out there already that focus on HDR images, to visit these click on the image and see what pools my image was posted in, or search flickr's pools for HDR.