I saw this video of someone drawing (in fast forward) a car using only MS Paint. Check out the video cause you really need to see it to believe it. The end result looks pretty good, particularly given MS Paint's reputation as a program to let the kids play around with if your looking to distract them for five minutes.

In any case, it prompts me to ask the question, what is the best picture you have ever drawn using only MS Paint? If you want to share your MS Paint creations, post your pictures in the Swollen Pickles forum.