This is going to seem strange to some folks, so allow me to explain: I have never successfully completed character creation with Mutants & Masterminds. I have rolled up D&D3.5 characters and even ran the game for a short while, but I have about half a dozen half finished M&M characters around here. Why? I usually lose track of points by the end. If I can't get through character creation in a game I (once) really wanted to play, that kinda speaks volumes to me. And yeah, I know, there are spreadsheets and character creation programs out there, but I have another rule: If I have to use a character creator to make characters for a game, then it's just not worth it for me.
I own a slew of Mutants & Masterminds books, I'll just never use them as intended.