TUTORIAL:
1. GETTING STARTED
2. GETTING YOUR IMAGES READY
3. CREATING THE SPRITE FILE
4. CREATING THE DEFINITION FILE
5. MAIN BACKGROUND DEFINITION
6. ADVANCED BACKGROUND DEFINITION - ANIMATION
7. ADVANCED BACKGROUND DEFINITION - PARALLAX
8. ADVANCED BACKGROUND DEFINITION - BACKGROUND CONTROLLERS

Or you can Download the tutorial.
Text File
Windows Help File - Special Thanks to Larry Sanbrero

Introduction

Creating a background is a great opportunity for a newbie to learn how the M.U.G.E.N. engine can work, while not being as intimidating or challenging as creating a character. I recommend to anyone who hasn't tried it yet, but is interested, to follow my tutorial. Hell it just might help you. If not you can demand a full refund.

-SamusAran78