Photoshop

Step 1: Creating a New Document

We are going to create a new document with a standard resolution of 256px. But because our icon is quite short the height will be smaller.

Next, grab the Paint Bucket Tool (G), and fill the document with the following colour #F2F2F2. This is to make viewing easier.

Step 2: Setting The Base

Using the Ellipse Tool (U), draw an oval on a new layer as shown above. Let’s name this "Top".

Step 3: Going 3D

Select your Move Tool (V). While holding down the alt key, press the down arrow 20 times. This will determine the height of the icon. Now select the past duplicates and Merge (ctrl+E). Arrange that layer below the "Top" layer. Remember that there should be one extra layer named "Top". We’ll just name this new merged layer "3D" for readability.

Step 4: Layer Styles

Now we are going to apply some Layer Styles to the "Top" layer (the non-3D one). You can do this by double clicking on the layer.

You should end up with this:

Step 5: 3D Layer Styles

Now select the "3D" layer and apply the following Layer Styles.

Once you are done you should have this:

Step 6: Creating The Shadow

Create a new layer below the previous two layers and name it "Shadow". Get the selection of the "Top" layer by ctrl+clicking on the layer icon. Fill the selection with Black and Deselect (ctrl+D) it. Go to Filters>Blur>Gaussian Blur and use 5px. Set the Opacity to 75%. Using the Move Tool (V), shift the shadow down just below the body of the icon.

Step 7: Adding Polish

Create new layer right at the top. Get a White Brush with a Hardness of 0% and Master Diameter of 125px. Get the selection of the "3D" layer and Brush once at the corner. Set the Opacity to 85%.

Create another layer and get a Black Brush with a Hardness of 0% and a Master Diameter of 20px and Brush it downwards while holding Shift. Use Gaussian Blur with 8px. Now ctrl+click on the "3D" layer icon then ctrl+alt+click on the "Top" layer mask icon. Finally invert your selection with ctrl+shift+I and Delete the selection. Repeat the same process with a white Brush with 25px Master Diameter and set the Opacity to 70%.

Step 8: Adding Glow

Create a new layer and name it "Glow". Get the selection of the "3D" layer and move it up by 7px. Fill the selection with the following colour: #6ab2f6. Before deselecting, shift the selection up by another 3px and press Delete. Bring down the Fill to 70%.

Now give it the following Layer Styles.

Get the selection of the current layer and create a new layer. Get a White Brush with 0% Hardness and 300px Diameter and and click once right in the center of the selection. Bring down the Opacity to 70%. Set the Blending Mode to Overlay.

Step 9: Adding Definition

Create a new layer and get the selection of the "3D" layer. Fill the selection with any colour you want. I chose black for easier reference. Bring the Fill to 0% and add the following Layer Styles.

Create another layer and get the selection of the “Top” layer. Shift it down by 4px and Fill it with black. Move the selection up by 2px and press Delete. Apply a 1px Gaussian Blur to it and set the Opacity to 10%.

Step 10: Making it Shine

Create a new layer with the Opacity of 75%. Get the selection of the “Top” layer and get a white Brush with 0% Hardness and 250px Diameter. Click once right at the edge of the selection.

Now create a new layer and get a Pen Tool (P). Draw it as seen below and right-click>Make Selection. Fill it with White. Set Opacity to 25% and Fill to 50%. Get the selection of "Top" layer and Invert Selection (ctrl+shift+I) then press Delete. Apply the following Layer Styles.

Repeat the same process except with a different Layer Style so that it looks like so.

Create a new layer with 80% Opacity. Click once with a White Brush on the edge of the selection of "Top" layer. It has 0% Hardness, 200px Diameter. Create another layer. With the same selection and same Brush with 70px Diameter, click once at the same spot.

With a new layer, get a selection of the "Top" layer and shift it down by 1px. Fill it with White and shift the selection up by 1px then press Delete. Apply Gaussian Blur with 1px.

Step 11: Creating The Face

Duplicate (ctrl+J) the "Top" layer, place it right at the top and rename it to "Inner". Transform (ctrl+T), and while pressing alt+shift, and shrink it as shown below. Then add the following Layer Styles.

Create a new layer and get the selection of "Inner" layer. Using a White Brush click once at the center, bottom edge of the selection. Set the Opacity to 40%.

Step 12: Creating Depth & Detail

Duplicate the "Inner" layer and place it right at the top. Clear the Layer Style by right-clicking on the layer then "Clear Layer Style". Apply the following Layer Styles to it.

Create a new layer and get the Gradient Tool. You can select this by first selecting the Fill Tool (G) then pressing Shift+G. Set the colours to Default (D). Select the Radial Gradient option. Get the selection of "Inner" layer and Fill it as shown, then set the Opacity to 20% and Blending Mode to Screen.

Create a new layer. Get the selection of "Inner" and nudge it down and right once each. Fill it with White then nudge it back to it’s original position and press Delete. Set the Opacity to 80%.

Create a new layer and while using the same selection, nudge it down by 4px. Fill it with White and nudgeit down another 1px then press Delete. Set the Opacity to 30%.

Now create a new layer and and grab the Pen Tool and draw the following shape. Notice the point of contact between the shining areas. Also apply the following Layer Styles with 15% Opacity and 50% Fill.

Step 13: Adding Alphabets

Create a new layer and select the Type Tool (T) with any colour. Use Arial as the font and set it to Bold and 98px. Any font is fine actually. Now type in "Ps" and place it in the center of the icon. Right-click on the layer and click Rasterize Type. Transform it and shorten it slightly. Right-click the bounding box and click Perspective. Squeeze the top in to make it look 3D. Later add the following Layer Styles with 0% Fill.

Step 14: Final Details

Create a new layer. Get the selection of the "Ps" layer and nudge it up and right once each. Fill it with White then shift the selection back and press Delete. Set the Opacity to 30%.

Finally create the last layer and get the selection of the "3D" layer. Fill it with White and apply Filter>Noise>Add Noise with Gaussian and Monochromatic enabled. Set the Blending Mode to Multiply and Opacity to 30%.

Now you are DONE! You can hide or delete the background if you want to export it as an icon. But it’s not over if you want to make a set. For now your icon should look something like this.

Step 15: Creating a Set

You can save this document and duplicate it. Open the new one and find for the layer called "Glow". Temporarily hide the layer right above it. Now go Image>Adjustments>Hue/Saturation or (ctrl+U) for layer "Glow" and adjust the Hue to whatever you like. Once you’re done, go to the Layer Style>Outer Glow and adjust the colour to whatever you like. Now you can un-hide your above layer.

Navigate to your font layer. Delete it and repeat the process I taught you to create another alphabet you want. Remember to change the above layer which is the edge shine. Repeat this step for as many other icons you want