I have two images, one is like an icon and the other is the icon background, what is the best way to combine these two images and make a google marker v3 icon? They are not svg
Simplest way: Use an image editor to make a single image and use that as the icon for your custom marker.
If you can't or don't want to do that you can make a custom overlay (reference) that behaves like a marker and use it to overlay the two images in the correct order on the map.