I don't think GIMP is a good program to give to beginners. Took me a while to get used to it. XD!
http://www.wikihow.com/Draw-and-Color-with-Microsoft-Paint <- There's a little thing on wikihow, not too in-depth or anything but it's okay.. I guess. (NOT)
This one is pretty funny and simple to look at too, goes through most of the tools that people usually use: http://www.albinoblacksheep.com/tutorial/mspaint
If you want help for MS Paint, I'm pretty good at it. xD i also use Open Canvas, but it's not a free program so I guess you can't have it unless you wanna spend some money o.o.. we can have a join.me session.
Me. You. and Dry. LOLOL