dont worry, i'll walk you thru it

its dead easy once you've done it once.
the current release of gigas has a folder in it called editor kit, this doesn't go on the SMC (some people have copied it onto the SMC

) but its just there to help create graphics.
you want to make some characters right?
no problem, just open the gfx_charset.bmp and you'll notice while it has a fair amount of characters already drawn - but i've left some blank (and the robot is half done)
it goes down in rows, each character has 8 rows of graphics - the top four rows are the "standing still" animations, and the bottom four are the "walking" animations, these animations go from left ro right.
to save time, i'd just make all the standing still animations the same, so just draw them looking left once, then just use that one graphic in all 6 'frames'.
once done, save it and run the "make charset.bat", this will generate a file called 'chars.raw'
copy 'chars.raw' over the one in the GPMM\GIGAS\ folder on your GP32, and volla, you can use your character graphics - go into the entity editing mode so you get a little geezer attached to the cursor, then press L or R to go thru them until you find your character.
hope that helps