If you want to learn how to make it yourself follow this steps
1. You must have Adobe Photoshop / Firework to adjust the pixel of the emblem you want to make
2. Open the program ( firework / photoshop ) an adjust it 24x24 pixel
3. And create the emblem with that size and save it as .bmp files
or if the program doesnt't support the .bmp file save , save it with .jpg instead..
And open it with paint program then save again with .bmp files..
4. Copy the emblem you've make ( .bmp ) to your Ragnarok Client Folder ( Gravity/Ragnarok/Emblem ) If the folder doesn't exist just make it
5. Then login to your Ragnarok Online.. And see your guild ( Alt + G ) With the master of guild's character then choose the emblem..
It's should be chooseable now and just click it !
How to make emblem with the transperant background ?
Simply open your firework , then choose the transparent background and change the BG COLOR with this hex : Red:255/Green:0/Blue:255.
Happy Ragnarok !