So, I took a screencap of Sasuke from Naruto, and resized it to 100x100. I don't recall if I sharpened it, but eh, fool with the settings as you like. After resizing, I've got this:
Then, added this gradient by detoxcocktails, and set the blend mode to 'darken' at 100% opacity.
It looks like this:
I don't like how dark Sasuke's face got, but I wanted the background to stay that way, so I sat there and erased all of the gradient off his face and hair. Then, I took my paintbrush, chose a red I liked and painted it just over the small line of blood that's trailing down his chin.
Should now look like this:
But you know what? I'm still not to pleased with the darkness, so I add the same gradient as before, but this time I set it to 'screen' at 72% opacity. Turns out like this:
Wanted to bring out the image of Sasuke a little more, so I duplicated the first layer, set the blend mode to overlay, and left it on top. (And after I add a border and text, I still leave the duplicated layer on the top).
Now, the icon should be looking like this:
It needs a little text. In Tahoma font, bold, size six, with a Kerning of 134, I add on 'wasn't supposed to'. Then underneath that, I added a second line in Asqualt, size nine, with a Kerning of -259, which reads 'end this way'. I bolded and italicized it.
After I finsh with adding text, I change the blending mode of the layer its on to 'burn' and push the opacity down to 72%. Looks like this now:
Just one more step to go, and we're done. Added a border by quebelly.
Set the border's blending mode to 'burn', and erased the top edge, as it was making the text difficult to read.
Your Layer Palette should look like this:
And your icon should look like this:
And you're done! I hope I was helpful in some way. =D