I use Photoshop 7 for making mine.  All depends what you are comfortable using I suppose.  I think Photoshop and Paintshop Pro are the best ones out there, and I like Photoshop because I am familiar with the layering in that one.

If you want a tag done up let me know and I can do it for you if you know what you are looking for and/or have a picture in mind.  I am not artistic though... but I can edit photos  [img]images/smiles/icon_smile.gif[/img]