If you're using custom sprites, then yes.
But is better to use the alternate version of SPCHR, which allows you to mirror the sprite without redefining the dimensions.
SPCHR ID,U,V,W,H,Attribute
On attribute, put #SPREVH+#SPSHOW to mirror the sprite.
by using SPSET. The second version of SPSET is the one you're going to use the most, since is more customizable.
If you mean creating a sprite and using it, first draw the sprites and save it as a file. Then load the sprite file on the main program.