http://sprites.technoized.com/view/sprite/ro/10/
:3 Easiest to start off with an image vectoring program you are "good" with. Take some time to dabble in the creation and editing of images in both Photoshop and Paint. Paint is better for spriting, imo. Easier to navigate if you aren't good with Photoshop. Make a sprite sheet. Study the ones previously created and base yours off of them. Get a sprite positioner and position the pieces after you make them (you can get some good free downloads for that stuff on eAthena and RMS.) If you wanna keep talkin', you know my MSN bro'.
Actually, editing a bit. If you really wanna delve deeper into the whole process, understand that it isn't as simple as drawing something in paint and putting it into the game. Before and after positioning, you need to create action sequences for the sprites (like sitting, attacking, walking, etc) unless they're stationary (Like Emps and plants.. kinda). There's also the whole process of packing and unpacking ... well, I'll get into that at another time.
-Credit to the second part goes to my friend Lime for a little refresher. xD