erico,
Thank you for the detailed answer.
I am reviewing you answers and trying to understand how you did it?
I it not clear to me how to do the LAYOUT UV.jpg?
I also want to make sure that AC3D is the right tool for making the 3D models!
Can you generate the .ddd file and attahce to the post?
I will be using the code below so I can see the end result in GLBasic.
// --------------------------------- //
// Project: SnowMan3D
// Start: Tuesday, October 04, 2011
// IDE Version: 10.118
// SETCURRENTDIR("Media") // go to media files
X_MIPMAPPING TRUE
GLOBAL phi=0, mx, my, b1, b2
LOADSPRITE "images/snowman256_90dpi.PNG", 0
X_LOADOBJ "images/snowman.ddd", 0
WHILE TRUE
//INC phi, MOUSEAXIS (0)
//INC pha, MOUSEAXIS (1)
//MOUSESTATE mx, my, b1, b2
INC phi, MOUSEAXIS (0)
X_MAKE3D 1, 50, 45
X_CAMERA 10,5,0, 0,0,0
X_SETTEXTURE 0, -1
X_ROTATION phi, 0,1,0
X_DRAWOBJ 0,0
SHOWSCREEN
WEND
Thank you,

Hi Aroldo,
1- textures inside mspaint? it is as good as any other package.
When you create the texture, make sure you create the image on your requires final resolution.
1024x1024 is what is standard today and should go on any mobile platform.
Be aware multiple objects with various textures each 1024x1024 com quickly overload your final machine target, and most of the time you don´t really need it this high.
2-Yep it´s UVmap.
3-Inkspace is a vector program, resolution independent if you use vectors only. So dpi won´t make a difference unless you are printing. Anyway vectors won´t become textures(bitmaps). You have to rasterize them, or export them on a raster format, PNG is good. Don´t bother dpi while exporting, see that the resolution 1024x1024 is there and everything would go fine.
4- don´t know much about the formats...