Fire up your PSP, this tutorial can be done in all versions of PSP.

Remember to save often !

Open a new image 134 x 114. Set your paintbrush to : Shape = square, Size = 1, Hardness-Opacity-Density = 100, Step =25. Color = #000000.

Important uncheck your anti-alias !!

Outline your cat by using the screenshots below.

Save your work !

Once you're finished with the outline use your magic wand to select the body of your cat. Magic wand settings are RBG value, tolerance = 0, feather = 0, sample merged unchecked.
You may want to zoom in your picture so you'll have everything inside selected. Hold your shift key if you are selecting more areas.

Select & floodfill your cat with #C0C0C0 ! Invert your selection and apply a drop shadow with following settings :
Shadowcolor = #404040 - V = -1 & H = 1
Opacity = 50
Blur = 10

Deselect and save your work !

Select & floodfill your cat's leg with #C0C0C0 ! Invert your selection and apply a drop shadow with following settings :
Shadowcolor = #404040 - V = -1 & H = 1
Opacity = 100
Blur = 10

Deselect and save your work !

We are going to darken the inner ears a bit. Select your retouch tool click on the drop down menu to select "Darken RBG" with the following settings : shape = square - size = 2 - hardness = 50 - opacity = 50 - step = 25 - density = 50.

Save your work and you are finished !! I hope you enjoyed doing this tutorial :)