Full tutorial made with PSP7
Don't know if anyone is interested in this tutorial. Had someone ask me how to make it so I thought I would give it a try.

I started with a base that I made from this picture that I got from the Smallville website.

I cropped and resized the picture to 100x100

Duplicate the background
Negative image

Grey scale
Increase color depth to 16 million colors
Set the copy of background to Dodge

Now you want to blur the copy of background
Gaussian blur @ 4

Merge all layers
Use the eraser tool to clean up the picture a little
Settings I used are
Size: 11
Hardness: 80
Opacity: 40
Step: 1
Density: 100

Now you want to make the black a little darker so you need to go to colors:adjust-levels and play around with the top slider bar until it looks the way you want it.

Invert the colors
Colors: negative image

Mask: New: from image
A Pop-up should appear. Make sure the settings are Source Window: this window and source luminance is checked . Click ok.
Go back to Mask: Save to disk
Name and save the mask in your mask folder.
Open a new canvas with white background at 100X100
I used this 100x100 brush that I made myself.

Color used #066A9E

Create new layer and flood fill with same color used with brush

Now add the mask that you created
Mask: load from disk
Choose the mask that you created and click open. Adjust the opacity until you get the look you want.
Finished Icon

This Icon made with same method using a different color and brush.
I started with a base that I made from this picture that I got from the Smallville website.

I cropped and resized the picture to 100x100

Duplicate the background
Negative image

Grey scale
Increase color depth to 16 million colors
Set the copy of background to Dodge

Now you want to blur the copy of background
Gaussian blur @ 4

Merge all layers
Use the eraser tool to clean up the picture a little
Settings I used are
Size: 11
Hardness: 80
Opacity: 40
Step: 1
Density: 100

Now you want to make the black a little darker so you need to go to colors:adjust-levels and play around with the top slider bar until it looks the way you want it.

Invert the colors
Colors: negative image

Mask: New: from image
A Pop-up should appear. Make sure the settings are Source Window: this window and source luminance is checked . Click ok.
Go back to Mask: Save to disk
Name and save the mask in your mask folder.
Open a new canvas with white background at 100X100
I used this 100x100 brush that I made myself.

Color used #066A9E

Create new layer and flood fill with same color used with brush

Now add the mask that you created
Mask: load from disk
Choose the mask that you created and click open. Adjust the opacity until you get the look you want.
Finished Icon
This Icon made with same method using a different color and brush.
