Easiest tutorial ever. I promise. I was asked while showing and someone needed to know.
to
Made in PSP X
Start of with your base - >
Duplicate the base and set it to softlight.
Go to color balance and put in the settings for shadows;
-96, 23, 19
Then, go to Adjust -> Sharpness -> Unsharp Mask... and enter the settings;
Radius: 2.00
Strength: 12
Clipping: 5
And then click ok and you're done!
See, it's seriously so easy. Also, it depends on the image. Not all icons may turn out that way.