In order to make it look nice, she decided she'd base it on an existing image—and since computer images are composed of pixels, she thought she'd take an image that already was composed of individual "cells". She settled on a cross-stitch cushion cover she had stitched (embroidered?) once, with a picture of a dolphin.
I helped her with parts as well. She decided after a while she rather liked Paint Shop Pro (which I made her use) compared to MS Paint… so many more possibilities.
At the magnification she drew it at, it looked fairly large (we had to zoom in to make it easier to set individual pixels, after all). But when it was scaled down, it was only 72×72 pixels :)
So, since it's fairly small, I thought I'd use it as one of my userpics. What do you think of it?