Adobe Photoshop Tutorials
Create a new document, make the background black and use the elliptical marquee tool to draw a circle and fill it with white.
Use Filter --> Stylize --> Extrude
You might want to play with the values to create different shapes of icicles
It should look something like that then:
Now goto Filter --> Distort --> Polar Coordinates..
Choose Polar to Rectangular
You should come up with something like this:
Hit CTRL-U and pick a nice blue for your icicles