Thee most easiest, but effective tutorial on livejournal.
You'll want to make more and more icons when you're done. =]
FIVE QUICK STEPS!
Effective on PS, PSP, and Photofiltre.
Tips:
-HQ is 10x better.
-Less saturated photos work best. Try to make it so that it doesn't have TOO MUCH of a specific color. [Too much green, too much yellow, etc.]
-Saving it as
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