1. For this tutorial, we're going to use this picture of Utada Hikaru. Keep in mind that you'll be referring back to this picture a few times for this tutorial.

2. Cut out a vertically long rectangular piece from this picture with the crop tool and resize the height to 100 pixels by going to Image > Image Size and adjusting the dimensions (it's in aspect ratio). Sharpen it once. Now you should have something like this.

3. Create a new document and fill it with white. Then paste the cropped image on the left like so.

4. Create a new layer and using the selection tool, make a longish rectangle on the far right of your icon and fill it with #EA3D88 (or whatever color matches the background of the image you're using).

5. Create another layer and make another rectangle, this time slightly wider and fill it with #F2A697 (again, this color choice is only for this icon. You may change it according to the image you want to use).

6. The rectangles look kind of plain now. Let's add some spice to this icon. I took a random pinkish stock picture, cropped it, resized it, and tweaked the lighting until it looks like this: (stock from gettyimages.com)

7. Put this cropped stock into a new layer, directly beneath the second pinkish beige-ish rectangle layer. What you want to do now is add some texture to the dark pink rectangle. You can do this any way you want, but I changed the blending mode of the stock's layer to 100% Vivid Light. But this looked a little too bright, so I duplicated the dark pink rectangle layer and moved it above the stock's layer and changed its blending mode to 100% Color. Then I duplicated this layer and changed it to 22% Screen. Duplicate it again and change it to 42% Soft Light. (If you're a little confused, scroll to the end of the tutorial for a view of how the layers palette should look now). Here's what I have so far.

8. Now go back to the original Utada Hikaru picture. Undo all the cropping until you have the original image size again. To do this, make sure your history window is open (if it's not, go to Window > History). Click on the step that will take you back to the original image size.

9. Crop the image until you have a widish rectangle and resize its width to about 40 pixels and sharpen it (refer back to step 2).

10. Put it on your icon so it looks like this.

11. Repeat step 8. Then crop the original image again, but with a vertically long rectangle this time and resize the height to 50 pixels. Sharpen it. Then desaturate it with Ctrl + U (move the slider all the way to the left for the saturation part). Duplicate the layer and set it to 100% Overlay. Then merge with Ctrl + E.

12. Put it into the icon.

13. Almost done! Let's add some tiny text in black. Rasterize the layer (right-click on the text layer and click rasterize layer). Flip it 90 degrees by going to Edit > Transform > Rotate 90 degrees either CW or CCW; it doesn't really matter. Move the text over until you get something like this.

14. Your layers palette should look like this.

15. Go to Layer > Merge Visible so you merge all layers. Add a 1 pixel black border and you're done!