Angel tutorial for PSP8
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1.Crop your base but don`t resize it yet(I also duplicated mine and set the copy to Screen at 44%,cause the pic I used was very dark).

2.Create a new raster layer,add this wing brush in black and duplicate the layer.

3.Mirror your copied layer(depending on your pic you might also need to move the copied layer a bit).

4.Create a new raster layer beneath your two wing layers and,using a soft round brush,"fill" the visible parts of the wings with white (I also added a 0.50 Gaussian blur as I felt the wings didn`t look soft enough)

5.Erase those bits of wing that would be hidden behind his body.
6.Now merge all layers and finally resize your icon to 100x100.If necessary sharpen it a bit.

7.Create a new raster layer and apply this fog brush below.Lower the opacity to about 74%.

8.Add some text in 12 pt Commercial Script BT.

9.Add a drop shadow to your text with the following settings:
Vertical Offset:1
Horizontal Offset:1
Opacity:50
Blur:0.50
(make sure the "Shadow on new Layer" option is selected.
10.Lower the opacity of your text layer to about 82% and you´re done.
to 
1.Crop your base but don`t resize it yet(I also duplicated mine and set the copy to Screen at 44%,cause the pic I used was very dark).

2.Create a new raster layer,add this wing brush in black and duplicate the layer.

3.Mirror your copied layer(depending on your pic you might also need to move the copied layer a bit).

4.Create a new raster layer beneath your two wing layers and,using a soft round brush,"fill" the visible parts of the wings with white (I also added a 0.50 Gaussian blur as I felt the wings didn`t look soft enough)

5.Erase those bits of wing that would be hidden behind his body.
6.Now merge all layers and finally resize your icon to 100x100.If necessary sharpen it a bit.

7.Create a new raster layer and apply this fog brush below.Lower the opacity to about 74%.

8.Add some text in 12 pt Commercial Script BT.

9.Add a drop shadow to your text with the following settings:
Vertical Offset:1
Horizontal Offset:1
Opacity:50
Blur:0.50
(make sure the "Shadow on new Layer" option is selected.
10.Lower the opacity of your text layer to about 82% and you´re done.
