How to go from
to
with PS7
I took this picture of Sarah Michelle Gellar
1. First desaturate your image if it isn't b/w already. Duplicate the base and set it to screen. Set the contrast to your likings. -->
2. Now take your magnetic Lasso tool and select roughly the part you want to exempt. -->
3. Invert your selection and delete the background -->
4. Zoom your picture in and now carefully erase the rest of the background so Sarah is completely exempted. -->
5. Take the lasso tool and select a circle at the bottom of the exempted person. Then choose the soft selection (Alt+Control+D) -->
and now simply erase it. -->
6. Take this texture by tragic_icons
and move it underneath the base. -->
7. Now take a flower brush like this
by 77words and maybe a tiny text brush like this one
in white -->
8. Take a texture like this
by lovelamp
and set it to screen and voilá, you're done! --> 
This tutorial is a reproduction of the original icon:
-->
Other icons using the same technique:
