How do you tell a two-year old about death?

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Hmm, this is a bit of a heavy topic and I didn't think I'd have to face talking to my daughter about this for a good long while, but it has come up. She has noticed photos around the house of relatives who aren't around any more, and has started asking "who's that?". I know this is completely understandable (and it's good that she's curious!), and obviously it's something I had anticipated happening, I just didn't expect to have to think about it just yet... So far she's been happy with me saying "man", or "lady", but she's becoming more inquisitive by the day. I'd really like to tell her who they all are as they're special people to me and of course I'd like her to know about them, but I don't know how I'd answer her when she asks me where they are. My partner and myself are pretty much agnostic, but even if we went for the explanation that they've gone to heaven, isn't that a really difficult concept for a two-year old to understand? How and when did you explain about death to your kids? Can anyone give me some advice on how to give a simple, and preferably honest, explanation suitable for a two-year old (if there's such a thing!?)