It's my first tutorial so don't be too harsh!
It's for PSP9 but i'm sure it can be translated
We're going to be making this icon:

It's not the greatest icon but it uses some techniques that I haven't ever seen in other tutorials.

I'll tell you now that the end result isn't exactly the same as what is shown originally because I made this icon a while ago and forgot how I did a couple of things.
OK - We start with this as our base:
http://img.photobucket.com/albums/v384/cameka/bgground.jpg

We crop it to 100x100px

Create a new layer and fill with black. It should just look like a black square.
When you use the eraser tool you can selected any shape you've got as a brush. Add this to your brushes and use it as an eraser:


Settings as normal:
Size = vary the size on every click
Step = 32
Density = 100
Rotation = 0
Opacity = 100

Click it a couple of times to erase the black showing the pink underneath. It should look something like this:

To keep things simple merge all the layers together Layers>merge>Merge all(flatten)
Now this is where it gets complicated.
Copy this gradient and paste it as a new layer (Right click>copy and then ctrl+l):

I'm sorry I can't remember who made the gradient. Someone used it in a tutorial for another icon a while ago and as far as I know they didn't know who made it so neither do I.

Create a new layer above that and use this brush:

It doesn't matter what colour you use just make sure it stands out (I'd black or lime green). Select the layer with the gradient on (Raster 1). Now take the eraser again using a round brush on these settings:
Size = 40
Hardness = 100
Step = 1
Density = 100
Thickness = 100
Rotation = 0
Opacity = 100

Then erase the part of the gradient visible (not the area where the brush is placed).I zoomed in 500% to do this.
You should be left with something like this:

However underneath the black brush is the gradient shaped like the brush.
So delete the top layer with the brush on (Select the layer then go Layers>delete) And you should be left with this (except I was in a hurry so you could probably do it neater than this):

Now you need to copy the gradient again and paste it as a new layer again. Here's the gradient again:

Then select the lasso tool. Click on the little arrow to the right of it and select freehand selection. Like this:

Then put it on these settings:
Selection type = point to point
Mode = replace
Feather = 0
Smoothing = 0
Anti Alias = Unchecked
Then draw a wonky square shape. Sort of like this shape:

Then hit delete. Change the layer to burn 100%. You should be left with this:

Then copy the gradient again and paste it as a new layer. Set the layer to burn 100%. Erase all of it except the edge of the semi-circle so you are left with this:

I've lost the heart brush I used for the original icon because when I made the icon I used PSP8 and now I have PSP9. So just use a heart brush in white to finish it off:

Heart brush by lovetheories
I was in a rush so you could probably do it better than that. Please don't kill me! It's my first tutorial! I tried!