If you are interested in doing this with the SX40, you will need to have the CHDK installed on your memory card in order to use RAW files. You can see how to do this Here, remember that this method requires a memory card that is 4GB or less in size.
Here is today's example of the HDR image I made for the tutorial:
I'm probably buying an SX40 this weekend and your site is a great reference. Thank you.
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