My first tutorial.
Go from this to 
useing PSP9
I made this using PSP 9, which can obviously be translated into another version of PSP, but I don't know about PS or any other programs.
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Crop the image anyway to like (rotating the image may help, but I didn't rotate it)
Then sharpen it.
Then duplicate the base, and set the duplicated image to soft light.
Then desaturate the base image. Make sure the settings are like this! The, merge the layers together. Layers >> Merge >> Merge All (flatten)
Now, go to Effects >> Automatic Contrast Enhancement. Make sure the settings are like this!
Then select the 'Freehand Selction' tool and crop out the background around the picture of Billie.
Then take the 'magic wand' tool and use these settings to select the cropped background. Then go to Selections >> Invert
Then go to Selections >> Modify >> Select Selection Borders. The settings should be set to
this.
Ok, before we fill in the color for the border, we need to pick the background we wanna use so we can figure out the right color border. I chosse
this background by
tragic_icons.
Ok, now I figured I would make my borders white. So I select the 'Fill Flood' tool and fill in the selected borders with white. Then take the 'magic wand' tool and go to Selections >> Invert
Copy & paste the selected image onto your background. You can add text, brushes and whatever else you want into the icon. And BAM! You're done!
I hope this tutorial helped you. Obviously, don't copy it exactly (meaning, don't use the same background). You could always change around the image's colors and border size.
If you need help, please comment. If there is a problem with the tutorial, please comment as well.
useing PSP9----------------------------------------
Crop the image anyway to like (rotating the image may help, but I didn't rotate it)
Then sharpen it.
Then duplicate the base, and set the duplicated image to soft light.
Then desaturate the base image. Make sure the settings are like this! The, merge the layers together. Layers >> Merge >> Merge All (flatten)
Now, go to Effects >> Automatic Contrast Enhancement. Make sure the settings are like this!
Then select the 'Freehand Selction' tool and crop out the background around the picture of Billie.
Then take the 'magic wand' tool and use these settings to select the cropped background. Then go to Selections >> Invert
Then go to Selections >> Modify >> Select Selection Borders. The settings should be set to
this.
Ok, before we fill in the color for the border, we need to pick the background we wanna use so we can figure out the right color border. I chosse
this background by
tragic_icons.Ok, now I figured I would make my borders white. So I select the 'Fill Flood' tool and fill in the selected borders with white. Then take the 'magic wand' tool and go to Selections >> Invert
Copy & paste the selected image onto your background. You can add text, brushes and whatever else you want into the icon. And BAM! You're done!
I hope this tutorial helped you. Obviously, don't copy it exactly (meaning, don't use the same background). You could always change around the image's colors and border size.
If you need help, please comment. If there is a problem with the tutorial, please comment as well.