Icon Tut for beginners...

Ok memories are down and I came across a Tut that was very simple for either photoshop or PSP8 and I can't find it anywhere. I can't seem to grasp the concept. If someone could take the time and give a step by step tut starting with the very first step all the way to how to view, and save the finished icon. I be up all night and do not get nowhere. The icon can be so very simple but I just need it to be rboken down for me so I can get it right. I would be so very thankful.