edit 4/26/08: holy pig. never have I even dreamed of getting a Daily Dev... thankyouthankyouthankyou so much for this honor ;__;
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If you have questions, please ask. I'll do my best to answer them. (:

If you want to try this and need a sketch (...too lazy to draw your own? XD), you can use one of mine;
cow, angel, ...

If you just want to try to CG, you can use one of my linearts:
(will update as soon as I finish one)

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Regarding the PEN TOOL - err.. it's kinda hard to explain XD; ..which is why I didn't really explain it. It's like the bezier tool in oekakis or MS Paint -- in a way.
Click once at the starting point of your line, and click and drag in the direction of the line (at the spot you want your line to end). Play with the dragging until you like how the line looks (don't let go of the mouse button!)~ and then do the right click > stroke path thing. Look at this if you can't visualize it...XD [link]

LAYERS - if you're confused about what I meant with the layers, take a look here --> [link] That's the layers palette for the image in the tutorial.