Here's a tutorial were you'll be going...
from this:
![](http://img181.imageshack.us/img181/8840/tut15mn.png)
, to this
![](http://img115.imageshack.us/img115/3662/tut119wv.png)
.
It's just a general icon tutorial. The programs I used were Adobe PhotoDeluxe and Paint (for tiny details and the such) but I'm pretty sure it can be translated to programs like Photoshop and PSP.
(
She's Penny, the hydro mamodo!)