1)
take the sheet that you want and turn it on with something like photoshop or paint. I used photoshop(sorry its like grey blue i messed up the theme on my comp)
http://img113.imageshack.us/img113/1509/step1jq7.png2) when u open it up then go imageready and open new page thats about 100 by 100. You will need to make it bigger if the sprites are bigger, but its good for the niji ones.
http://img113.imageshack.us/img113/1598/step2hx2.png3)for this step since you made it 100 by 100 i like to use the magnifiying glass to make the whole thing bigger so it is easy to allign the sprites from the sheet
http://img520.imageshack.us/img520/2719/step3qf4.png4)Well then i used the transparent backround and take the sprites from the sheet and paste them in about the bottom right for this on cuz its run
http://img113.imageshack.us/img113/7404/step4ft3.png5)Then paste the next one and use the eye thing so allign the sprites so it dont shake the eye thing makes it so you can see the layer or not
http://img113.imageshack.us/img113/6403/step5fd0.pnghttp://img131.imageshack.us/img131/3031/step6ux8.png6)also forgot to say this before use the magic earse took to take the backround color out of the sprite and make it so only the image is seen
http://img113.imageshack.us/img113/7264/step7qp1.png7) then paste them all in one after another till u get something like this
http://img113.imageshack.us/img113/7405/step8nz9.pnghaving all those layers
Cool Next on the bottom right there is where i keep my animations window
click on the arrow button on the right side of it then go up and click make layer from each frame
http://img113.imageshack.us/img113/8826/step9pn9.png10)last step you click on the litle explorer icon in the menue with all the brushes and everything save the gif and you get this
http://img113.imageshack.us/img113/1204/nejirunrq1.gifis this c;lear enough for you?