1. Start new document
2. Make 2 layers. The first one name ,,show cursor'' (on the image is pokaji-show) and the second ,,hide cursor'' (skrii-hide) and put them like is shown on the image.

3. Now click the ,,show cursor'' layer and with the pen tool or with whatever you want draw your cursor.


4. Right-click on the cursor you made and convert to symbol movie clip

Ok click the cursor and tap F9 for the actions panel where you should put this actionscript code:
onClipEvent (enterFrame) {
startDrag(this, true)
}

6. Now click the ,,hide cursor'' layer and tap F9 again and put this script
Mouse.hide();

this code will hide the real cursor
Congratulations you have created your cursor! Now tap Ctrl+Enter to see your cursor.
Tut by The_Manipulator. Sorry if there are spelling errors