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.

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.