I will show you how to create a simple icon.

Open a new document with a grey background. ( 400 x 400 pixels )

Create a new layer ( press CTRL+SHIFT+ALT+N )

With Rectangle Tool Create a small rectangle:



Then please apply the following layer style:









Select Polygon Tool.
Set sides to 3



And create a small triangle:



With the Move Tool change the vertical scale



Duplicate this triangle and place it like me:



After that duplicate one more time and go to Edit > Transform Path > Flip Vertical



With your arrow keys place it like in the following image.



On the following image you will see a arrow. We will drag this layer before the rectangle



Drag the trinagle above the rectangle ( in my case SHAPE 1 )



And for this last triangle change the layer style:





With the pen tool create a simple shape like in the following image ( i have changed the color to red so you can see better what i am doing )



Now please change the color for this last shape to white and change the opacity for this layer to 40 %



Duplicate this layer and place it on the bottom of the brief.



Now you can leave the icon in this way or you can give it a perspective look
If you want to achive the next perspective look select all the layers ( except background layer ) and go to Edit > Transform > Distort and move the corners until you are happy of the effect.



I hope you find this tutorial usefull