Several people have commented that they'd like to make emotes but aren't sure where to start. The following tutorials should help you get started and then some.
Emoticon Tutorial 4 Paint by Spaarghy: how to create a hand-shaded static emote using MS Paint.
Emoticon Tutorial Part 1 by Jtcgh: how to create a hand-shaded static emote using the free software, Paint.NET
Ultimate Emote Tutorial - P1 by eStunt: how to create a static emote using the gradie