What I have done is the following....
Create an image (in paint no less) of the word Create. Save it locally and then go into your APEX instance, edit the application and go into the shared components, images and upload your Create image as a workplace image.
In your report, add the following as an item in your select statement: (assuming your image is called create.png) '<img src="#WORKSPACE_IMAGES#create.png" border="0" alt="Create Link">'..
In your report, goto the report attributes and find the item for your create link, change the display type to standard report column, goto the column link section, change the link text to display your column name bracketed in # (#COLUMN_NAME#)
Change the target to a page in your application that will be used to create new rows, passing in your primary key column<s> to the new page and setting the page items with the required columns from your report.
I can post an example in my sample app for you tonight if you like.. Let me know..