Step 1, Go to google and open a search for it, in images. For ease of explanation I'll say I want to make (yet another) Me-109 so I google that and then go to the images tab. The goal is to find a picture of an Me-109 that is from an angle comparable to one in the game. Save that picture to your desktop. The best one I found is this pic here

Step 2, open from your Panzer Corps/Graphics/Units folder an Me-109 (Bf whatever, seriously the Germans used both Me-109 and Bf-109 themselves so does it matter?). Generally I copy the unit file onto my desktop so I don't accidentally save over the original but it doesn't matter really how you do it. This will be a simple template to tell you what size the unit you're making should be and it already has an appropriate shadow. Open the desktop copy of the Me-109 with whatever photo-shop program you use. I use GIMP, and open the Me-109 picture from google with GIMP too.

Step 3, use your free select tool to trace around the perimeter of google found 109, I'm going to use the front 109 because it is easiest. Once you have it selected (omitting the wheels because our 109 will be airborne), copy and paste it onto your 109 template, mirror it, rotate the floating selection so that it is level, and then shrink it slightly so it all fits in the transparent space like so.

Step 4, erase all but the noses of the 3 left aircraft and the bottom right one. And cut away all of the other two except the fuselage portion (for sizing your icons.) Note here: the shadows have been left untouched.

Step 5, select your plane, cut and paste it again so that it is floating again, and move it up to the top right trimmed plane. Use the resize tool to shrink it until it is the same size (roughly, it needn't be perfect) as the previous 109. Then place it atop the top right 109 and trim away any of the old fuselage still showing.


Step 6, reselect your plane, copy it, paste it, mirror it, and then place it on the nose of the top left aircraft.

Step 7, select both top aircraft (without the shadows) and copy them onto the bottom most noses. They should line up perfectly or fairly close.

Step 8, copy one of the right two planes, paste it next to the middle right fuselage.

Step 9, Shrink it to appropriate size, and then paste on top of the old tiny one.

Step 10, Select it, copy it, and mirror it and place it where the left one goes. Voila. Done. New unit!

Don't forget to then name it something unique and appropriate so you can find it in the future.
Don't forget to put it in your Panzer Corps/Graphics/Units folder
Don't forget to clone an entry on your efx.pzdat file is you wish to use your icon in game.
and finally,
Don't forget to share with the rest of us, haven't I been good to you after all?