Sharp Ice
1) We start by taking opening a new document - sized 400*400 with a black background, then select the elliptical marquee tool and scale out a circle the same size as mine below .. and fill it white.

2) Click 'Filter' > 'Stylize' > 'Extrude' now select the following values:

3) Click 'Filter' > 'Disort' > 'Polar Coordinates' check 'Polar to Rectangular' .. hit ok.

4) Lasty we add the colour 'CTRL and U' this brings the hue/saturation dialog up, change the settings to a cyan, we are complete - Enjoy.
