Preview:

Breakfast Icon Design.

Step 1:

Let’s start out by creating a new file. I used a 300×200 pixels canvas set at 72dpi, and I filled my background with #5E3A2E color shade. In a new layer draw a white circle with 94 x 94 px dimensions. Then uder Layer Style(Layer > Layer Style) add a Stroke blending option.

Result:

Step 2:

In a new layer draw a smaller white circle with 32 x 32 px dimensions. Then under Layer Style(Layer > Layer Style) add a Gradient Overlay blending option.

Result:

Step 3:

In a new layer draw a small rounded rectangle with #F3EABE color shade and 34×27 px dimensions, this will be the toast.

Step 4:

Under Layer Style(Layer > Layer Style) add a Drop Shadow, Inner Glow, Satin and Gradient Overlay blending options to the small rounded rectangle layer.

Result:

Step 5:

Now add some fried eggs, in a new layer draw the white shape using your ellipse tool. Then under Layer Style(Layer > Layer Style) add an Inner Glow blending option.

Result:

Step 6:

In a new layer draw a small ellipse with #F2C700 color shade on the white egg design. Then under Layer Style(Layer > Layer Style) add an Inner Glow blending option.

Result:

Results:

Breakfast Icon Design.