Some of the best of all illusions in the tradition of rotating heads were designed for advertising in the 1930′s by British artist Rex Whistler – you really have to take a second look to convince yourself the lower faces are just rotations of the upper ones. He was sadly killed in action in World War Two, but the heads were collected in a book of 1979, AHA. He got the idea from some seventeenth century engravings, (reproduced below), which had first appeared in 1671 in a book by polemicist Pierre Berault. The Western, Christian world at that time was riven with hatred between Catholics and Protestants, and these images are an anti catholic salvo, showing a Pope (left pair of roundels below) and a cardinal (right pair of roundels below) transforming into devils with rotation.
I found these details in two editorials about rotating heads for the journal Perception, by perceptual scientist and artist Nick Wade and colleagues. Check them out for lots more info and images. One is from 2003, the other from 2005, and they are the most authoritative source of information on rotating heads generally.
In the 2003 paper Nick Wade also shows one of the oldest rotating heads we know, a second century AD Roman beaker, shown to the right above. It was spotted by Christine Wade in the Hungarian National Museum in Budapest. (Photo © Christine Wade)
There are earlier posts on this site about rotating heads, one with Father Christmas turning into playwright Henrik Ibsen, another about a tale of nightmare in a hotel. And if your appetite for this stuff is insatiable, look at the more recent post on cartoonist Gustave Verbeek.