If that would be iron on it has to be "mirror image"

Here you have a sample.

http://www.calgaryweb.com/test.htm

My favorite program for "fast" design is Corel Xara2
You can do that in any other graphic program. Remember after you're done
(-for iron on -) do the mirror image of your design.
I saved one design as gif and other as jpeg.
Letters come clearer when saved in gif but for the t-shirt it wouldn't be
any visible difference.
For someone like me it would take 5 min to do that but for someone who is
just starting to use program may take a bit more)).
Ella
..