layoutimage
before to after or after2 or after3

the steps

001. I will start the tutorial with this base... basically I just cut out Christian Bale's head and stuck it over a texture from... crap I don't remember who.
before

002. To make the icon black and white I made a new hue/saturation layer, and set saturation to -100.

003. The black and white just doesn't look that nice, so I made a curves layer to create more contrast.

First dot: O 212 | I 156
Second dot: O 82 | I 65

004. It looks better, but I wanted more black, so I put filled a new layer with #272727 and set it to soft light.

It should look like this so far:
after

005. Not bad, you can stop now, but you can also use light textures to decorate your icon. I used this and this one.
after2

006. You might also see black and white icons with a red tint like this. To achieve this effect, make a new selective color layer with this adjustment:

black -23|0|0|0

You can also set a dark red fill layer to lighten.

after3

007. If you want a sort of "vintage-y" effect, make a new fill layer with #ecddcf, and set it to Multiply at 55%.
after4