How i Make them
1) make the Icon illustration in either Adobe Illustrator or CorelDRAW, however Illustrator is far better then CorelDRAW, make just the layout & wireframe model
2) Export in psd format, then color in Photoshop, as U like, save as PSD or PNG with transparency
3) Either use Icon Workshop (prefered), or Stardock Icon developer to convert the images to icon format .cio
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