There's a total of about 12 different sets, all single images are 12x12.
With towers I can just recolor them in XNA, or you can lay ranks side by side, but the enemies are sprite sheets laid out like this. Remember that recoloring in XNA is a mutiplyer so colors show more strongly on white then darker colors.
If i end up making a few more (that will look like crap) I plan on making them 32x32 then scaling down, same w/ towers (just to have transparency).
There's 8 different towers and 6 enemies.
the enemy sprites are: one normal, one with higher armor, one fast, one flying, then a ground boss and air boss. The number of frames in an animation can be any number, but they all require the same number of frames per direction. (In the example each direction has 2 frames of animation.)
As far as towers go they need to be semi apparent according to their description. Here are the descriptions given by sir justin.
// Machine gun type tower attacks land and air units
//This tower can attack land and air units. It has the ability to attack all units in Range
// Artillery Type Tower attacks ground units only
// This tower should be enabled to do splash damage. Attacks ground units only Mortar Type tower
// This tower should have slow. Attacks ground only. Electric Type tower (for programmers use)
// This tower can attack air only when available. Anti Air Turret
// Emergency Tower. Attacks Land and air units. Mainly used for problems at the beginning of the game. (one rank)
// Ultimate Tower! Tower has splash, and attacks land and air units. Only 1 can be made!!! This tower was made to get you to the end of the game if you use it right!
I encourage as many people as possible to try to create these.