Considering that icons have been lacking lately, I'm making up for that with a tutorial. XD
Learn how to go from
to
________________
Start out with your base. I got the image from
here, resized, cropped it, and applied auto contrast. Then I sharpened the base.
Create a new layer, fill it with #A5D3ED, set it to Color Burn, 30% opacity.
Create another layer, fill it with #DDD19D, and set it to Multiply, 80% opacity.
Here, I used
this texture(by
colorfilter), and set it on Soft Light, 50% opacity.
Use
this texture(by
colorfilter), and set it on Screen, 100% opacity. I also moved it a bit to the right.
Add
this texture(by
colorfilter), and set it on Soft Light, 100% opacity. I also erased the bit covering Kaiba's face and neck, because it was too dark.
Dublicate your base twice, bring both to the top, desaturate them both, and set them both to Soft Light, 100% opacity.
Add a border brush to your liking in #52402F(mine were two border brushes by
colorfilter), set them to Color Burn, 30% opacity, and you're done!
Please don't copy the icon exactly when following this tutorial.