Soooooo, this is my first tutorial.  We'll see how it works out :P

Firstly, this tutorial is based on another tutorial that I used.  Unfortunately, I didn't meme it, so I can't show you the original.  It has been tweaked though, to fit what I want.

I'm going to go in the order of the layers, but the order of the layers isn't necessarily the order that they were done.  It all comes down to what you want.

Start with this cap from vm-caps.com.

Duplicate the layer.
Set it to Screen at 20%.

Layer >> New Adjustment Layer >> Curves.
Input: 49
Output: 70

Duplicate this layer.

Layer >> New >> Layer [Ctrl+Shift+N].
Fill with #EAB75F.
Set to Multiply at 16%.
If the picture looks too dark in the end, deleting this layer is the first step to lightening the picture without losing the coloring.

Layer >> New Adjustment Layer >> Selective Color.
Reds
C: -100
M: +36
Y: +40
B: 0
Yellows
C: -20
M: -34
Y: -70
B: 0
Neutrals
C: +20
M: +4
Y: +8
B: -22

Layer >> New Adjustment Layer >> Color Balance.
Shadows
-13, 0, 16
Midtones
-28, -16, -15
Highlights
0, 0, 0

Layer >> New Adjustment Layer >> Selective Color.
Reds
C: -100
M: +49
Y: +48
B: 0
Neutrals
C: +63
M: -27
Y: -22
B: 0

Merge all layers [Ctrl+Shift+E].
Select all. [Ctrl+A]
Copy. [Ctrl+C]

File >> New.
Dimensions: 100 pixels x 100 pixels
Paste [Ctrl+V]

I've noticed people that don't do this correctly, so I wanted to be very clear with this step...
Move Tool to resize.
Click on the box, but don't resize just yet.
Go to your toolbar and click on the little chain to lock the dimensions.
Like this.
Resize at your discretion.

I tried to be as clear as possible to make this usable for users that don't know PS7 from the back of their hand, but please ask questions if you have them and comments are always love :)

This entire batch of icons was also made with this tutorial.