First you need to know what you need
1. Adobe Flash (i use cs3)
2. A Head of a mapler (or circle)
3.A movie Clip with the head or circle inside
4. some basic knowledge of flash
5.set the frame rate to 30
then proceed to part 1
one day ill find or make a tutorial on flash
but i cannot really teach how to learn it because i did it the funny way - fiddle with stuff and change numbers , values etc.
spoiler:
use this link for a very simple tutorial