To make this cute little seal, first open a new transparent image 100x100, 72 Pixels/inch.
Next, choose a color for your outline. For this tutorial, I chose #808080.
Zoom in, so you can see what you're doing, and draw the outline pictured below:
Next, with your Magic Wand tool, Anti-alias un-checked, click inside the body, and flood fill with white.
Go to Selections, Float, and with the same shadow color you used for the outline, apply the following cutout - Vertical & Horizontal =0, Opacity=100, Blur=12
Selections, Select None.
Now select inside one of the feet, and fill with white. Float the selection, and apply the previous cutout, but change the Blur to 6.
Repeat this for each of the feet.
This little guy needs some features! Choose a dark color for the eyes, I chose #392202, and draw two little eyes, like this:
ON A NEW LAYER, add two little white dots for eyes:
Lower the Opacity on this layer to 60.
On to his little muzzle
Add ANOTHER new layer, and paint his little nose like this:
Now apply a Gaussian blur of one to this layer.
For his mouth, change your paint color back the the color of your outline, and paint a smile on your little guy:
Add any final details you might like, such as whiskers, etc., and you're finished!
I hope you've enjoyed this tutorial!
Designed for screen resolution