I read a post on lifehacker.com that explained how to create desktop icons for Windows that look kinda like iOS eyecandy. Trouble is the author used Photoshop. Gimp is free, so I adapted the tutorial and thought I’d share.

Create a new 512×512 pixel document.
Create a new transparent layer, name layer "Background"

Create a 483×483 rounded-rectangle selection with 80 degree radius

Fill selection with solid color
Set background color to black
Create new transparent layer, name it "Starburst"

On "Starburst" layer:
Filters>Distorts>Blinds
Verticle, Displacement=70, Segments=46
Filters>Distorts>Polar Coordinates
Circle depth 0.00, offset angle 0.00

On "Background" layer right click, alpha to selection
On "Starburst" layer press Ctrl+I to invert selection, then press delete to remove unwanted portion.
On "Background" layer. Alpha to selection.
Create new transparent layer named "Highlight"
Select>Shrink Selection by 3 pixels

Select>Border Selection by 1 pixel with feathered selection.
Fill selection with white.
Deselect
Filters>Gaussian Blur by 5 pixels.
New layer named "Gloss"
Drag elipse selection across the top half of the image.
Fill selection with white.
Set layer to 42.2% opacity.
Fliters>Blur>Gaussian Blur at 50%
Aplha select "Background" layer.
Activate "Gloss" layer.
Ctrl+I to invert selection.
Delete unwanted.
Now either save the result as a PNG or from within Gimp save it as an ICO.