Haha. Too lazy to put an LJ cut *hides*. Okay, as you may know this is my icon tutorial =) and i'm really excited about posting it because it took me ages to make but I managed it and i'm quie pleased with the results. This tutorial is for PSP users but it should be able to transfer into any other programs EASILEY =P But I do say this icon isn't for beginners =|
Today this is the icon we're going to make:

Firstly you get your base and do adjustments to it such as duplicating the layer and and setting it on screen/softlight and yeah. I got my base from my sister who just made this base for fun but I had no idea what she did to it. I then resize it to 70-80%. I then got a brush with rough edges and used it as my eraser to give the picture a rough edge look. I used a brush made by 77words

Now open up a new image with a texture as the little background. For me I used this one

 from Tre-xture

Then copy and paste your image on. I then got this box and set it on Multiply and set it behind the picture.

I also did the same thing with these two

 << chouchoune

Okay then Flatten your image and then that part should be done. Sorry I don't have a picture to show you how your icon would look like but I completely forgot about it =(
Now time for the colour.

 Some random gradient I found on the net....

Overlay 100%

Color Legacy 42%

Now duplicate your base and drag to the top of everything and set it to greyscale and then set it to Overlay. Then duplicate the greyscale image again but set it to Screen 34%

Then that should be done and then you have your icon =)