In my opinian, this topic is SPAM. But if you must know, first you have to get a good program for the job. I would recommend Paint Shop Pro 6. The rest is up to reading the Troubleshootings and stuff. It's kinda hard to make your first one, and it'll take a long time. An easier way to get one is, of course, visit the Fan Art Request Forum. My shop is open right now^^. You may want to take a look there.