This is a rather cute emote. Its easily recognisable as a pumpkin which is one aim off the ticksheet and the la element is also implemented well. However, personally i think the face should be coloured on a darker brown rather than black. It currently stands out a little too much giving the impression its added on top rather than carved into the pumpkin.
Well, first off, you will need a program like MS Paint or Paint.net. If you look up something like "emoticon tutorials", you'll most likely get many tutorials on how to make emotes. Or I can make one, if you wish.