How to make emoticons
I have read some tutorials on net and i am sharing them one by one here.To create a emoticon you need to be have basic knowledge of adobe flash as we will be preparing a animated one so it is quite necessary for you to have a basic knowledge of flash.You can create the actions of the character,break those actions in single key action and then put it in frames.
Start a new canvas and choose the size of 50×50.Now draw the face icon ,you can try it the circle,fill it with color and convert that face to symbol in movie clip to do so you have select the face and then right click and choose convert to symbol.Now insert a new layer for eyes.Draw eyes on the emoticon.Again repeat the process and convert the eyes into symbol in movie clip.
Now insert a new layer for mouth,create it and convert it in symbol for movie clip.Now you simple icon has been created to insert the animation you can insert frame and change it.Click on “File > Export > Image.” Click on the drop-down menu next to the words “Save as type animated gif.
Perfect examples
http://10steps.sg/tutorials/flash/make-custom-emoticon-for-msn-messenger/