Find your picture wherever you have it saved on your computer. Right click and open with Ulead GIF Animator.
I’m using this:
Add new frames until you have 20 frames total.
Go to frame 1. Highlight your picture, at the right. It should be object 1.
Go to edit and click copy. Go to each frame and paste until you have a copy of the same picture in all 20 frames. Alternatively you can go to each frame separately and highlight your object so that it shows up in each frame. You won’t have as many objects that way. It works just as well, as long as you don’t plan to make the car itself move.
Go to the first frame. Choose selection tool, circle.
Highlight the area inside of the tire.
As you can see from this picture, you do not need to highlight the black part of the tire. Just the rim will do. Click to zoom if it makes it easier to get the circle in the right spot.
Click edit, then copy. Go to the second frame. Click edit, then paste. Click the transform tool.
Click to rotate clockwise 18 degrees. The reason we use 18 is because we have 20 frames total, and 18 * 20 = 360, or one full revolution. You can use different numbers if you want more or fewer frames. Just make sure the amount of degrees rotated per frame * the total frames = 360 or you’ll get a jumpy motion at the end.
If the image does not move when you click to rotate it, make sure that the correct object is highlighted.
If it still doesn’t rotate, make sure that the image to be rotated is in front. If it isn’t, you can go to Order and click the third arrow as shown, to bring it to the front. It won't hurt anything to do this even if your object is already in the front. In that case, nothing will change.
After you rotate the tire in the second frame, go to the third frame and paste again. Click twice to rotate clockwise. Repeat the process for each frame, until you have all 20 frames completed. Each time, remember to click one more time to rotate clockwise than you did in the previous frame.
Click preview just to make sure it looks right, and make any necessary changes.
Repeat the process for the other tire.
Ctrl+ click on each frame (at the bottom) to highlight all frames.
Right click on any frame and then click frame properties. Choose removal method, smart. You can also change the delay if you want. A higher number means the tires rotate slower and a lower number means they rotate faster.
Preview and make changes until it is the speed you like.
Go to file and save as GIF.
And that’s all there is to making a car’s tires rotate. Maybe next I’ll write a tutorial to make the scenery move so it looks like the car is actually going somewhere instead of just spinning its wheels.
MultiQuote
. Apart from that, nice tutorial! 
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