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In this tutorial you’ll be learning how to create a nice tard emoticon to animate later on.
You’ll be make something like this: 
Step 1:
I’ll have my image zoomed in 1600% all the time, so that you know.
Make a new image, 19×19. Get out the pencil tool with 1 px and draw a circle like this: (note: the formula is 5, 2, 1, 2, 5, 2, 1, 2, 5, 2, 1, 2, 5, 2, 1, 2.)
Step 2:
Now, make the foreground color #5a7d90 and the background #426373. Take the Pencil Tool again and draw this area of the black blue (foreground color):
And the other area the background color (press X to switch the colours) .
Step 3:
Alright, now we’re going to shade it. I will not use Gradient Tool to shade my emoticon, because that will look too simple and noobish. And you don’t want that 
So I’ll show you how I shade my emoticons. Please look carefully on what to shade which color.
This will take a while but if you’ve done this correctly, you should have this:
Please note that his is my own way of shading emoticons. I don’t want everyone to use this so if you could create your own once you get the hang of it.
Step 4:
Let’s make a tard face now. Tard faces only have 2 eyes of 1 pixel, so don’t make them too big.
Grab the Pencil tool again and make two 1 pixel dots (#426373) like I did:
Step 5:
Now we don’t want a emoticon without a mouth, do we? Let’s create a shocked tard. Do this by creating a open mouth with these colours: #426373 (dark areas) and #5a7d90 (light areas). As you may notice, these are also the colours used for the outline of the emote.
Make your mouth like this:
There! You’re done. Save it as a gif or png. (In .png format, the emote won’t be resized in MSN).
Here’s your result:
