Open a new page with this settings

pick the zoom tool and pick the "fit on screen"

with the pencil tool on this settings draw a circle

go to select>load selection enter ok
then go to select>inverse
choose the magic wand tool with the substract from selection option
and click on the background of the circle
open a new layer and drag it below the layer with the circle
pick the gradient tool with those settings

drag line like this

go to sellect> desellect
make ,wich in new layer, left hand, right hand
and some types of eyes and mouthes

now move to imageready
(the lowest button on the tools palette)
set the first position of the emote
(like body up + hands down)
using the move tool
duplicate the fram using that button (on the animation palette)

now move your emote little bit to the second position
(like body down + hands up)

now sellect the two frames (first frame click on, CTRL+ second fram click on)
and poush that button again, for duplicate two times

now sellect two layers (for example)
and remove the eye symbol near the layer with the open eyes
and pick near the layer with the close eyes
what make a symbol eye to show there..

you can now continue on your own..
at the and of the animation
dont forget to set the frame time..
sellect all frames

pick under one of them for the time menue to show up
then sellect 0.2 sec for all the layers

you can change the delay time as you want ofcourse..
for play the animaion pick this button down on the animation palette

then, for saving as a gif file
set the optimize palette like this
and save with 'file> save optimized as'

my Tut Emoticon..

Good Luck!
KeReN-R