Convert 2D Image into 3D Shape
To transform your 2D image into a 3D shape we can use a TraceSOP and then extrude it with the ExtrudeSOP into the 3rd dimension. To be able to properly apply textures and lighting later you need to add a Attribute CreateSOP and set compute normals and compute tangentsON.
With depth scale parameter in the extrudeSOP can we define the depth of the Shape.