User blog comment:Shimmering Brony/M.U.G.E.N character sprites/@comment-33571058-20120908231418/@comment-3495717-20120908233357

Use this template: http://gcnmario.free.fr/mugen/chars/template.zip to get you started (starting from scratch is a very bad idea). I use it, and it contains placeholders for sprites required by the engine, as well as the required coding for your character to work.

Read this tutorial: http://www.infinitymugenteam.com/infinity.wiki/mediawiki/index.php?title=Character_Creation_Tutorial and be a family man!

On a side note, you (and anyone else who's new to this sort of thing) should really find stuff out for yourself.