It's a Billie Joe icon.
My very first tutorial and it's the first time I teach something to another.
So don't expect too much :)
Learn how to make this icon: 
from 
I made by PS CS but I think it's able to make in PSP.
1. Sharpen the base
-> 
2. Duplicate the base --> set to soft light --> use the Dodge Tool to brighten the second base
-> 
or 
(duplicate one more base --> set to overlay)
3. Add new layer --> the gradient 
(by me) --> set to screen (opacity 100%)
4. Add new layer --> the texture 
(by
inxsomniax) --> set to Hue (opacity 100%)
5. Okay, add the base under this two layer. Remember the background must be white :)
6. Now is the time to add some text and brushes. I used this text 
(by
dearest) and this brush 
(Sorry I forgot who made this)
Put this two layer between the gradient, texture and the base.
7. Finally, the finished icon will look like this
I hope it will be helpful to you and good for you. And I'm still a beginner of tutorials so I need your comment.
If you like the tutorial, feel free to add me to your friend list :)