Learn to create a cute tux in photoshop. This can be used to create glossy looking PNG icons too.

Let's create our cute little linux penguin called Tux

Step 1:

Start a new document of size 200x200 pix.

Draw a elipse using the eliptical marquee tool and fill it with black colour.

Create another layer and draw a elipse and fill it with white gradient
refer this on how to fill the gradient)

Step 2:

Let's create the lower part of the body

Create another layer
and draw a new elipse like this

Fill it with white colour

Now this step is a bit tricky
Now deselect the selected elipse and draw another elipse on it like this

Now select Image inverse i.e Select>Inverse and press the delete key on the keyboard.
and we have this

Step 3:

Let's draw it's eye's now.
again create a new layer and draw an elipse for eyes.

duplicate layer for the other eye.

Step 4:

Let's create it's beaks
Again create a new layer and draw rectangle with the rectangle marquee tool.

Use the following gradient settings and fill the rectangle

Now select the free transform ( Edit>transform>prespective ) to make it as a triangle.

drop some shadow to give a little depth.

Step 5:

Let's create it's feet's now
Create another layer and draw a elipse like we did all these time.

Duplicate the layer to make another leg.

that's all our cute little penguin is ready.