We start with a Blank Sheet 774*34 Yada Yada.
We do Phlegm with a black Outline of “2”
and with Vectors and Antialiasing on. (
)
Phlegm, unlike Oyer, is always Green, it
never changes colour. 
Remember to hold down the “shift” key to get a perfectley rounded circle.
Right. Next we add Phlegm’s tentacles.

The furthest tentacle is the biggest and is much larger than the Circle itself. We will Ctrl+C & Ctrl+B. This will allow us to paste this new tentacle in the middle, and overlapping the first.
Remember to shrink the Tentacle using the
small boxes that surround it when selected!
Now we make the third one with the same process. This will be the smallest, causing the completed to look like this:

Now we add they eyes, which are always red.
They are nice and easy circles; so just
make ‘em using the “Shift” key and Ctrl+C,
Ctrl+G and a change of colour.
Now comes the simple stage: Go to LayersàMergeàMerge all(flatten).
We are now able to draw over vectors.
Get the dropper tool (
) and right click on Phlegm to get
the old green colour we used.
Now get the erasor tool (
). We are going to use this to
clean away the black lines we don’t want.

These lines are basicly the tops of the tentacles.
This makes the image more flowing and makes Phlegm look more joined up. 
Now lets make all the colours black and add
text. (
)
Click on where you want text, and add it where you want.

When you save it, click “Yes” to the Layers question after you save it as a .gif.