No way would I ever make her anything again. Like others have said, if she had called and told you about someone wanting to buy it and ask what she should charge, then ok. But she did not even give you the $20 let alone do that.
I am a huge Elvis Fan and have been since I was 3 years old. Most of my lifetime, people made fun of me because I adored him but whenever someone made the effort to give me something with him on it, I kept it and cherished it, even if it were something I would not have bought myself. I volunteer to be your new friend that loves Elvis and I guarantee that if you make me something like you have shown here, I would be showing everyone and bragging about both you and the item.
I am so sorry your friend hurt you---Here are tons of hugs.