Today we are going into GIMP to make an Atlas of different matcaps to make a matcap swap For VR Chat avatars. I recommend making a grid of numbers that can evenly go into 100, so 2x2 to make 4 different matcaps, 4x4 for 16 matcaps, 5x5 for 25 matcaps, 10x10 for 100 matcaps.
if you don't have GIMP you can download it here https://www.gimp.org/downloads/
It might take a little to get used to GIMP and how to move around, but I really like it.