how to do a tile overlay

 How do I add an overlay image to Google Earth?

Use an image as an overlay

1. Open Google Earth Pro.
2. Position the 3D viewer in the location where you want to set the overlay image. ... 
3. Click Add. ... 
4. Enter a name.
5. Upload an image: ... 
6. Enter a description.
7. Click Refresh to set the refresh properties for your overlay image. ... 
8. Use the slider to set the default transparency for the image.