greetings and a quick question[i think]

Hey everybody!

I just joined the other day, I've been mostly lurking and posting some *hopefully* helpful comments. I've been wondering for a while how to do an effect like the following icon... If any one knows, can they please comment with a tutorial or something? Thanks in advance!

Here's the icon with the effect I'm looking for... the one that layers the base image:


Oh yeah, I use Photoshop 7.