I believe the Roman interpretation of the commandments lump the 1st & 2nd together, treating the later merely as a restatement of the first.
In fairness I'd say it's a little cynical to believe that they reinterpreted the commandments to justify their images, although there are plenty of places where all Christians reinterpret the plain meaning of Scripture for the sake of some "sacred cow".
As John Calvin rightly pointed out, our hearts are idol factories.
