Total DUH question

Okay being new to this site I started going through one of the tutorials. Good stuff so far… It the tutorial it states you need to create a movie clip, name it and THEN make the art work to go inside it…

brakes

Okay, from what I know of older versions of flash ( I just upgraded to CS4 ), you have to create artwork and then make it into a symbol which THEN becomes a movie clip/button/graphic.

Here is the tut I am working on… am I sniffing glue… or just not understanding it?