Let’s create a new file, having 1024x768 px and 72 dpi which must be processed with the Paint Bucket Tool (G)
Paint Bucket Tool (G).

Next we shall select the Rectangle Tool (U) to represent the next demonstrated element:
Set the next parameters for the last made layer by clicking on this layer on the layers’ panel. Fill 0%
Blending Options>Gradient Overlay
Gradient’s parameters:
Make a copy of the last created layer, setting different parameters for the new copy – layer. Fill 0%
Blending Options>Gradient Overlay
Gradient’s parameters:
Use now the Ellipse Tool (U)
Ellipse Tool (U).

Use the same tool for representing the highlight on this figure, colored with #8AD5FF
The layer’s parameters: Fill 50%
Blending Options>Inner Glow
Blending Options>Stroke
Press Alt button and then make a mouse click between the highlight’s layers and the emoticon’s layer (on the layers’ panel).
Make a copy of the highlight’s layer and choose after that the Free Transform option to place the copy the way demonstrated below:
Press Alt button as we did earlier, making simultaneously a mouse click between the layers (on the layers’ panel).
The layer’s parameters: Blending mode-Color Burn
Select again the known instrument – the Ellipse Tool (U)
Ellipse Tool (U).

The layer’s parameters: Fill 0%
Blending mode-Soft Light
Blending Options>Gradient Overlay
Gradient’s parameters:
Using the same instrument, try to draw the next highlight for our picture.
The layer’s parameters: Fill 0%
Blending Options>Gradient Overlay
Gradient’s parameters:
Ellipse Tool (U).

The layer’s parameters: Fill 10%
Blending mode-Hard Mix
Next we have to make the eye for the emoticon, applying the well – known Ellipse Tool (U).
The layer’s parameters: Blending Options>Outer Glow
Blending Options>Gradient Overlay
Gradient’s parameters:
Make a copy of the last represented layer and choose Free Transform option to place the copied layer the same way shown below, changing also the parameter for the new layer.
Blending Options>Gradient Overlay
Gradient’s parameters:
Ellipse Tool (U).

The layer’s parameters: Blending Options>Inner Glow
Select the previous instrument to draw the next layer belonging to the eye. The layer has this color - #DCDCDC
Applying the Ellipse Tool (U), it’s possible to draw the pupil of the eye of black color.
Getting the final result is possible when combining those three layers of the left eye in a single group (press CTRL button for marking out the appropriate buttons and then hold on the left mouse’s button to take the marked layers on Create a new group option). Make a copy of this new made group and choose Free Transform option for situating the copy on our emoticon’s right side.
Pass to represent the left nose’s nostril, applying the same Ellipse Tool (U).
The layer’s parameters: Blending Options>Gradient Overlay
Gradient’s parameters:
The layer’s parameters: Blending Options>Gradient Overlay
Gradient’s parameters:
Combine in a group all the layers composing the nostril (it’s necessary firstly to press Ctrl button for choosing the appropriate layers and then hold on the left mouse’s button to move down the marked layers on Create a new group solution). Make a copy of the new made group and choose Free Transform option to place the copy as it is indicated next image:
It’s time to use the Ellipse Tool (U)
Ellipse Tool (U).

The layer’s parameters: Blending Options>Bevel and Emboss
Blending Options>Stroke
Gradient’s parameters:
Brush Tool (B).

Press Alt button and make a mouse click between the teeth’ layers and the mouth’s one (on the layers’ panel).
Using the Ellipse Tool (U)
Ellipse Tool (U).

The layer’s parameters: Blending Options>Inner Shadow
Blending Options>Inner Glow
Blending Options>Bevel and Emboss
Make a copy of the last made layer and select the Free Transform option to turn it around and place it as the picture from below indicates it. We have to change also the parameters for the copy – layers.
Blending Options>Inner Shadow
Gradient’s parameters:
Next we shall draw the emoticon’s legs. In this case we’ll take the same Ellipse Tool (U)
Ellipse Tool (U).

The layer’s parameters: Blending Options>Inner Glow
Blending Options>Bevel and Emboss
Make a copy of the leg’s layer and choose then Free Transform option to turn around the copy, placing it the same way shown below and changing the parameters for the copy – layer with those demonstrated next table: Blending Options>Bevel and Emboss
The emoticon is finished!