When you import textures in Google SketchUp, you will have three options… … “Use As Image”, “Use As Texture”, and “Use As (new) Matched Photo”. The “Use As Image” option will import an image as if it were a billboard. The “Use As Texture” option will import the image as a repeating texture, like wrapping paper. If you select the “Matched Photo” option… … you will automatically be taken to the “Match Photo” interface. This is where you can align perspective lines… … to create a 3D model from the image.