Thanks for the tutorial
Bedankt voor de tutorial
You make a new account and come up with a name for your emote, like how is called "la". Then you put it as the account's username, like for "la" you would make the username "laplz". After that you set the account's avatar as your emote and people can use it.
You use them the same way you show someone's avatar. Example: :iconruffpuff*: (without the astericks) comes up as so :iconlaplz*: would come up as this guy:
I hope I made sense.