Wait, but I have a little "tshah" from MakeItMine. Won't people think you ripped it? Or just say that someone else took the pic, lol :P So are you gonna use the one i put for wallpaper?
[WIP] iThings: He was asking for names on that thread that's why i suggested iEclipse. No need to get pokey...
I create them from scratch but there's many different ways you can make them. The way I learned is just by downloading the templates from other themes and seeing what styles and techniques they use to build up their icons, and then apply some of those in your own theme. then eventually, you just keep tweaking it and tweaking it until you get an icon you are happy with. :)