I don't collect fan cels in particular, but I 
would be tickled to death if my friend gave me 
one.  Why?  Making cels is labor-intensive, and 
it really shows a lot of creativity and thought 
behind it.  Not to mention that it shows that you 
care about them and are taking notice of their 
hobby.  

No person in their right mind would think you're 
cheap or rude for doing that!  A cel made by a 
friend would have to be the greatest cel in 
anyone's collection.  ^_^

Just my humble two cents.  Good luck!  If you 
decide to do it, you'll have to give us an update 
on how it turned out!

Ja!
~Anne