Flash is a plug-in for web browsers that allows animation to be added to web page components, including AdWords ads. Flash advertising is allowed for all AdWords advertisers, with some technical restrictions.

Flash ads must be 50K or smaller in size and utilize Flash versions 4 - 8. All Flash ads should support the clickTAG variable.

The clickTAG is the tracking code assigned by Google to an individual ad. It allows Google to register where the ad was displayed when it was clicked, and helps advertisers determine the effectiveness of their campaign. On any click, Flash ads should redirect to the URL specified in the clickTAG argument; there should be no other redirection in between.

The variable name must be spelled "clickTAG" (upper-case TAG; no space between click and TAG) and not "click tag," "Click Tag," or any other form. This is the proper code for the clickTAG parameter:

on (release) {
if (clickTAG.substr(0,5) == "http:") {
getURL(clickTAG, "_blank");
}
}

You will find also how to create a button or to action script your banner on Flash Help, give it a search and see by your self, it's not so complicated!

There is another option as well, you can visit flashbannernow.com it will help you to create your flash banner online:
http://www.flashbannernow.com/free-flash-banner/bannermaker.php

Plz check my source links for more information!
Good luck.
Source(s):
Here is some useful links:

What are the requirements for Flash ads?
http://adwords.google.com/support/bin/answer.py?hl=en&answer=26938

Can I use my Flash banners with my Google AdWords account? (this lnk will help you create flash banner online) :
http://www.flashbannernow.com/help/google-adwords-flash-banner.php


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