Let's start by opening up a new canvas size 100 by 100.
Then grab the ellipse select tool and make a circle in the bottom left. Fill it in with the color you want your icon to be. Then do the same thing again but now do it on the bottom right. Then Grab the rectangle select tool and make a rectangle joining up with the circle that you made at the bottom left(Make sure it is a bit to the right and not exactly in the middle. Now do the same for the circle in the bottom right and make sure you dont forget that it should go slightly towards the right of the circle and not exactly in the middle. Next make another rectangle and place it at the top while making it join with the other two rectangles(Try to make all rectangles as the same width as possible and dont forget to color in the rectangles as you make them).
Now right click on the background layer which is where you made the basic shape and click on "Alpha to selection".Then grab the ellipse select tool again and change the mode to subtract.Then click and drag your mouse until you have a selected portion of the shape and a unselected curved bit at the bottom.Then add a new layer and make your primary color to white then grab the fill tool and fill the selected portion to white.Then change the opacity to "30.5".
Lastly Merge All of the layers you created together and then right click on the background layer or what ever layer you have left and click "alpha to selection".Now you have to make an outline.You can do so by going on select>Grow Selection. Change the options to 3 pixels then press ok.Now make a new layer and fill the selection with what ever color you want as the outline.Then move the music note shape layer above the outline color layer.Lastly merge all of the layers together and your done!
Outcome:

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