Step 1
Lets start off by making the head. Use the marquee Tool and draw a circle and fill it with white. Give it a Gradient Overlay. Change the gradient colors to orange and a light orange. make sure the lighter orange is on top. Then give it a 3px orange stroke. You should have something like in the picture.
Step 2
Now make a new layer and use the elliptical Marquee Tool to make a smaller circle. Make sure it fits inside the head. Fill it with white. Set the opacity to 20%.
Step 3
Make a new layer and create an even smaller circle. It should be half the size of the second circle. Fill it with white and set the opacity to 15%.
Step 4
Finally make a new layer. Create a smaller circle than the previous and fill it with white. Set the opacity to 25%. Place it near the top of your head.
Step 5
We now move on to the body. We are going to use a similar method we used to create the head to create the body. Make an oval with the Elliptical Marquee Tool and fill it with white. Give it a gradient overlay with a blue to a light blue color. Make sure the lighter color is on top. Give it a 3px blue stroke. Place this oval layer behind all other layers.
Step 6
Duplicate this layer and reduce the width and height of the duplicated oval. See the picture for reference.
Step 7
Move this layer behind the layer of the main oval. This creates the arm. Now duplicate this small oval and place it behind the other side of the oval to create the icon's other arm.
Step 8
Create another layer and make a selection of an oval big enough that covers half the body and arms. Fill this selection with white. Set the opacity to 20% and fill to 50%.
Final Result:
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