Easy Icicles

Step 1

Create a new document, make the background black and use the elliptical marquee tool to draw a circle and fill it with white.

Step 2

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:

Step 3

Now goto Filter --> Distort --> Polar Coordinates..

Choose Polar to Rectangular

You should come up with something like this:

Step 4

Hit CTRL-U and pick a nice blue for your icicles

That's it!