1) Create a 400 x 400 transparent background window.

2) On the first layer, create the torso, neck and head.

3) >Layer>New Layer.
Draw the arms and legs as show in Image 1 on one layer.
a) Select the Rectangular Marquee Tool to draw an arm.
b) >Edit >Fill
c) >Edit >Copy
d) >Edit >Paste
e) Use the Move Tool to move the arm to the other side.
Follow the above process for the legs beginning at step a.

4) Merge the created layers from the copy paste process.
> Layer
> Merge Down
Repeat 3 times or as needed so that the arms and legs are one layer.

5) Duplicate the layer and create Image 2.
Select the Layer 2, the layer with the arms.
> Layer
> Duplicate Layer
Turn the eyeball off on Layer 1.
Select an arm using the magic wand.
> Edit
> Transform
> Rotate
Select the path selection tool and rotate the arm or leg as needed to the correct position for the Image 2.

6) Follow the above steps as outlined in step 5 to create Image 3.

Now we are ready to create the animation
4) Click Window >Animation

5) Open the animation window if it isn't already open.
6) Click on the duplicate layer 3 times.
7) Using the eyeball on the layers palette, turn on and off the layers as show above for each window.
8) Click on the play window in the animation window to test your animation. You can arrange speed
by clicking on the timer under each cell. Adjust the animation speed and movement as desired.
9) Save Optimized As a gif.