Writing Viruses for Pocket PC.

I've recently became interested in writing viruses. I know most viruses are coded in assembler so if one was to make a Pocket PC virus, it would have to be processor specific. Either that, or it would have to be able polymorph itself to each processor. Now I'm not talking about a harmfull Pocket PC virus, that would be illegal.
I'm talking about a virus that would do something harmless (although annoying) like diplaying a banner and playing a sound whenever you opened an .exe file. Somehow it would have to be able to copy and hide itself on a storage card or get into flash rom, so when the user hard reset their device, it would not be deleted. The reason why I'm interested in a PPC virus, is because their seems to be none.
It amazes me that no one has made a PPC or general Windows CE virus. Oh, and don't worry if I do decide to make a PPC virus, I will keep it contained on a PC and Pocket PC with no access to the internet. What are all your thoughts on this?
I'm talking about a virus that would do something harmless (although annoying) like diplaying a banner and playing a sound whenever you opened an .exe file. Somehow it would have to be able to copy and hide itself on a storage card or get into flash rom, so when the user hard reset their device, it would not be deleted. The reason why I'm interested in a PPC virus, is because their seems to be none.
It amazes me that no one has made a PPC or general Windows CE virus. Oh, and don't worry if I do decide to make a PPC virus, I will keep it contained on a PC and Pocket PC with no access to the internet. What are all your thoughts on this?