It is difficult to say which picture made on Microsoft Paint is the "best," as there are countless images that have been created using this program over the years. Microsoft Paint is a simple graphics editing program that has been around since the early days of Microsoft Windows, and it has been used by millions of people around the world to create everything from simple doodles to complex works of art.

One of the most well-known images created using Microsoft Paint is a portrait of Bill Gates, the co-founder of Microsoft, which was created by Patrick Ng, a graphic artist from Hong Kong. This image is particularly impressive because it was created entirely using the basic tools available in Microsoft Paint, without the use of any external plugins or editing software.

Another impressive image created using Microsoft Paint is a recreation of Vincent van Gogh's famous painting "Starry Night," which was created by a user named "scorpiongold" on the social media site Reddit. This image is notable not only for its accuracy in reproducing the original painting, but also for the fact that it was created using the limited tools available in Microsoft Paint.

In addition to these examples, there are countless other images that have been created using Microsoft Paint, ranging from simple cartoons and doodles to complex landscapes and cityscapes. While the program may not have the advanced features and capabilities of professional graphics software like Adobe Photoshop or Illustrator, it has proven to be a versatile tool for artists and designers of all skill levels.

Ultimately, the "best" picture made on Microsoft Paint is a matter of personal opinion, and there are likely many images that could be considered for this distinction. Whether it is a simple sketch or a detailed work of art, the beauty of Microsoft Paint is that it allows anyone with a computer and a bit of creativity to create something unique and expressive.