Creating msn "Emoticons"

[Kaldo]

Ok so everyone should know about those emoticons people made for msn how they're pretty big and stuff. I was curious to see if anyone knows how to do this:

An image about 50x50, put it up (so its 50x50) and be able to use it as a custom emoticon.

[Holcan]

wcr, we answer all, including questions meant for google.