You want a step by step tutorial? , heres one right here ,

1.Download gimp

2. Draw Whatever the HELL you want , but only draw the left side of it

3.save it as .jpg (or any other file type)

4.Open it up in paint and copy/paste the side and flip it so its excact same as each side

5.save it

6.Name it

7.Sell it or wear it

END of tutorial , oh yeah and if you couldnt tell .. most of this is sarcasm , i mean really their are loads of good tutorials on this Forum/Sub-Forum

EXAMPLES!:

http://forum.toribash.com/showthread.php?t=63013

http://forum.toribash.com/showthread.php?t=72479

http://forum.toribash.com/showthread.php?t=67270

Enough said .