Take the card out of the camera and put it in your card reader (or attach the camera via the USB cable) and the memory card should appear as a removable drive.
Navigate to the folder the pictures are stored in (\DCIM\101_PANA on my FZ8) and then simply drag them over from the PC onto the memory card.
On the other hand 44MB will easily fit onto a CD (they tend to have 650MB-700MB capacties), so if you think that's easier, take that route.