My first icon tutorial

Open your image, crop & sharpen 

Duplicate your base (Ctrl+J) and set to Screen 75%-100% (really depends on your picture though)

New layer. Fill with #070F33 on Exclusion 100% 

New layer. Fill with #DDD6D9 on Color Burn 100% 

Merge layers (Ctrl+Shift+E)
Duplicate (Ctrl+J) your base and set to Soft Light 100% 

Merge down the two layers (Ctrl+E)
Duplicate your base again and erase the background 

Filter >>Pixelate >>Fragment Filter
Erase the inner of your subject leaving only the edges 

Activate the base and create a New layer 

Paste this texture and set to Light 40%:

Erase any texture parts that may crossing your subject

Merge all (Ctrl+Shift+E) 

New layer. Fill with #21A2B1 set to Soft Light 100% 
Merge all 

Duplicate (Ctrl+J) and set to Color Burn 30% 

Merge all again. 
On my case, this pretty base by©

muzzmakesabase have a black border.
I’ve added a new border (1px , #1CC1CC) 

If you want it add some text, texture or brush and you’re done!