Sorry, you're just going to have Google or Yahoo! some tutorials yourself, because I don't know were any are.
But, that MS Paint link I gave you, well, is a tutorial.
But if that doesn't work, I recommend, looking off of another sprite and kind of copy it (manually not with Copy and Paste).
Or, I know this isn't exactly making your own sprites, but <a href='
http://charas-project.net/charas2/index.php' target='_blank'>this Charas Gen</a> thing kind of got me started to making my own sprites.