Best way to make web banners?

[JoeM]

You can do it in Photoshop CS3 or Flash if you are looking to do a timed animated banner or series of changing banners in the graphic, itself. You can also use JavaScript to automate changing banners by script.

Here's a tutorial for Photoshop CS3:

http://garmahis.com/tutorials/how-to-mak...oshop-cs3/