- 1st step is to create a new .png image which is 100 by 100 pixels.
- 2nd step is to mark the corners of the 100 by 100 pixel square (Optional: Delete the white space to make it transparent.)

- 3rd step requires adding more pixels to the image, we're going to multiply the horizontal and vertical pixels of the square by 3 and 4 making our square a 300 by 400 pixel rectangle.


- 4th step involves coping and pasting our marked corners so that they fill up the empty space.



- 5th step involves copying and pasting you're sprite so that you can use it as a place holder for future sprites.




- 6th step is to save you're sprite sheet as such " $example.png ". (The reason for the " $ " sign in the beginning of the name is because RPG Maker VX Ace will recognize that .png graphic as a 3 by 4 sprite sheet instead of 12 by 8 sprite sheet.)
I hope this tutorial helps you, feel free to leave a question, comment, or pm me, thanks.