Alright.

This is my first tutorial, so constructive critizism is welcomed.

We'll be going from this to this .

Here is the base we'll be starting out with.

Crop the base so it's 85x85. You get this:
Now we take this gradient and set it to color. You get this:
Next we set this texture to overlay at 50% opacity. You get this:
Now we apply this border in white over the image. You get this:
Now open a new 100x100 white image and paste what we've done so far onto it in the upper right corner. You should get this:
Paste this texture after the white layer but before or 85x85 layer. You should get this.
Put this text brush in white at the bottom right hand corner, you should get this, the finished icon: