When you are satisfied with the image and have an appropriate alpha channel, you can export the image out. Remember when exporting to always save as a Targa or another format that allows for 32 bits (an alpha channel). Now you are ready to apply the image to a plane to be used for the desired LOD level. Test in Maya and if satisfied, add to the LOD group and name accordingly. Export the LOD group to Unity. In Unity, make sure the texture is set toand the material is set to. If one is set up already, add the LOD group to the desired prefab. If no prefab is created yet, create an empty game object to house the LOD group and create your own prefab. You can change the LOD distances in the inspector window for testing purposes. It is recommended to have the distances between LOD switches stay small to effectively test the transitions. After successful testing you can change the LOD switch points back to the standard.