Go from this 
to 
In six easy steps using Photoshop CS2. (I have no knowledge of PSP, but would suspect it is translatable.)
Other icons made using this tutorial:
Follow the fake cut to my icon journal.
to In six easy steps using Photoshop CS2. (I have no knowledge of PSP, but would suspect it is translatable.)
Other icons made using this tutorial:
Follow the fake cut to my icon journal.