If that link doesn't work right away try THIS[cs.gamebanana.com].
There should be the word "Download" with "716 kb" written underneath it.
Follow the steps to download it properly and create a shortcut to your desktop for easy access.

Once the Tag Converter is opened, click on "Open Image" and select the picture you would like to use.
I searched "Transparent Pichu" with my Google Search Tools set to Transparent under Color and saved it as a .JPG file.
When I opened my picture in the Tag Converter, the blue indicates all that is transparent in my picture and will NOT show when I use this spray.


If you check "Transparent View" it will show you what it will look like when you are finished.


*To have no white ugly background around your picture, your picture NEEDS to be transparent.*

Next click "Adjust Image"
This window should open up:

You want to push the "This tool will allow you to make a certain color transparent" to garauntee full transparency.

Click "Apply Changes and convert to 256 colors"

Next click "Save Tag"
Select "Export to .WAD file" and save it to your cstrike folder with the name tempdecal. The full file name with the extension should be tempdecal.wad
Steam > SteamApps > common > Half-Life > cstrike

It will ask you "Are you sure you want to replace the file"
Click Copy and Replace. Don't worry. Nothing bad will happen by deleting the original tempdecal.wad file.

Next right click on the tempdecal.wad file you just saved into the cstrike folder and go to properties.
There you will need to change the file to "read only" under Attributes in the General tab.

*Remember, if you choose another spray from the in-game options menu, it may override your custom color spray so you may have to replace the tempdecal.wad file again*

If the spray doesn't work or come out right when you use it you need to check to make sure you did the following:

TRY USING THE SPRAY IN AN OFFLINE SINGLE PLAYER SERVER. THIS WILL TELL YOU IF IT IS YOUR SPRAY THAT IS THE ISSUE OR THE SERVER YOU ARE TRYING TO PLAY ON. Some servers disable custom sprays.

1. Make sure the file name is set to "Read Only"
2. Make sure the .wad file name is tempdecal.wad
3. Make sure the file is in your cstrike folder
4. Make sure the image you are choosing isn't high in resolution
5. Make sure the image file isn't huge


**If you are still having difficulties, send me the picture you would like to use as a spray and read my guide on "Installing a Spray | Dropbox Link"**