1)First off, pick a picture to start with and crop it so you have the section you want in 100x100. I used this picture of Zac Hanson and rotated it 40 degrees to the left. Sharpen the image after you paste it.




2)Next, duplicate the layers three times. Set the top layer on "Soft Light", the second on "Luminance", and the third on "Burn". Now delete the background image. Your picture should look like this one.




3)Now open up another 100x100 image and flood fill it with a color. I chose a blueish look. Copy that image and paste it between your Luminance layer and Burn layer. I set that opacity to 77.





4)After that I opened a new image to 200x200 and painted one of my own brushes onto it. I then pasted that image onto my picture of Zac and set that opacity to 93. Your layer thinger should now look like this:




5)Now just merge all your layers together and you have yourself an icon!

Questions? Comments? Just comment here and you shall be heard. Happy iconing!