If you need to make a Photoshop document of your application icons complete with the transparent background there is a quick way to create them.
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1. First, CTRL-Click the application icon and chose Show Package Contents from the contextual menu.
2. Browse to the Contents/Resources directory and find the application icon file with the .icns extension.
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3. Double click the icon file to open it in Preview app and save the file to your Desktop as PSD format.
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4. Now you can drag the PSD file to Photoshop and you will notice that the icon is there, but the alpha channel is not applied, so you don’t have a semi-transparent background with your icon. Fortunately if you check the Channels tab you will see that the alpha channel is indeed saved with the icon. Apple-Click (Cmd-Click) the alpha channel icon to make a selection out of it.
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5. Final step is to apply the selection to your icon. First you need to make a layer out of your background. Just double click the icon to make it into a layer and then with the selection from the alpha channel still active click the mask icon on – third small icon from the left in the bottom of the layers palette.