another tutorial
How to make
or 
using photoshop cs (version 8.0)
or 
using photoshop cs (version 8.0)
Note: My photoshop is German, and I am not quite sure if I translated everything correctly. Should something be not quite clear, please tell me, and I’ll give you a screenshot/some screenshots.
Have fun!
You will need
and
, or some other flame image and kanji of your own choice.
Create your regular 100x100 frame, but when you do, leave the background transparent.
Duplicate this layer several times. (ctrl + j)
Fill one layer with black, and make this your base/bottom most layer.
Drag the flames on top of it with the opacity at 75%
Now switch to your kanji symbol.
Duplicate the layer, then use the wand tool and select the white parts.
Cut this part (ctrl + x) or erase it completely.
Now only the symbol should be left.
Select the kanji symbol with your wand tool, and color it. #CB5805
Press “V” and drag your kanji on top of the flames.
Now you use your layer effects
Make sure your boxes are selected as shown.
Inner shadow; size = 2px
Outer glow; #CC6633, size = 13 px.
Inner glow; #FDDA58
Bevel and emboss:
first color #F5ED71 (multiply);
second color #FF6600 (screen)
Select contour as well

Shine; #FF9933; distance = 11px; size = 14px; 135°
Now you go to your filters > blur > smart blur.
Set your radius to 16,7, the other to 25,0, at high quality. Mode remains normal.
Your kanji should look something like this now (with the flames deselected, of course.)

Duplicate your kanji layer, and then deselect all the other layers by pressing this little icon
, except for one kanji layer, and an empty transparent layer. Now merge them. (ctrl + shift + e). The layer effect list should now be gone for this layer.
The icon should look something like this now.
Now you can make all your layers visible again.
Deselect the outer glow effect on your kanji layer, make sure it is on top of the kanji layer you have just merged, and set it to multiply at 100%.
Now go back and duplicate your flame layer and make it your top layer, set it to hard light at 34%.
I used a brush on some of the left-over layers. (The dotted lines at the top and bottom.) You can do that, but don’t have to.
Now you’re done.
Ps.: (Your icon will look quite nice also, if you deselect your bottom flame layer, and increase the opacity of the top layer.)
Example
Create your regular 100x100 frame, but when you do, leave the background transparent.
Duplicate this layer several times. (ctrl + j)
Fill one layer with black, and make this your base/bottom most layer.
Drag the flames on top of it with the opacity at 75%
Now switch to your kanji symbol.
Duplicate the layer, then use the wand tool and select the white parts.
Cut this part (ctrl + x) or erase it completely.
Now only the symbol should be left.
Select the kanji symbol with your wand tool, and color it. #CB5805
Press “V” and drag your kanji on top of the flames.
Now you use your layer effects
Make sure your boxes are selected as shown.Inner shadow; size = 2px

Outer glow; #CC6633, size = 13 px.

Inner glow; #FDDA58

Bevel and emboss:

first color #F5ED71 (multiply);
second color #FF6600 (screen)
Select contour as well

Shine; #FF9933; distance = 11px; size = 14px; 135°

Now you go to your filters > blur > smart blur.
Set your radius to 16,7, the other to 25,0, at high quality. Mode remains normal.
Your kanji should look something like this now (with the flames deselected, of course.)

Duplicate your kanji layer, and then deselect all the other layers by pressing this little icon
, except for one kanji layer, and an empty transparent layer. Now merge them. (ctrl + shift + e). The layer effect list should now be gone for this layer.The icon should look something like this now.

Now you can make all your layers visible again.
Deselect the outer glow effect on your kanji layer, make sure it is on top of the kanji layer you have just merged, and set it to multiply at 100%.
Now go back and duplicate your flame layer and make it your top layer, set it to hard light at 34%.
I used a brush on some of the left-over layers. (The dotted lines at the top and bottom.) You can do that, but don’t have to.
Now you’re done.

Ps.: (Your icon will look quite nice also, if you deselect your bottom flame layer, and increase the opacity of the top layer.)
Example
