1. Clean up your desktop.
2. Get an empty folder (or a set of folders in different colors,) document icons, or whatever other thing is around your desktop. Don’t get big documents, as you will need to duplicate them to create your image.
3. Third, deactivate automatic snap-to-grid in the view desktop options in Windows or Mac OS X.
4. Optionally, load an image in the background to "trace."
5. Start placing your folders/icons/whatever, always on a row and rendering the subject matter from top to bottom to ensure that no text from the icons on the top rows overlaps the icons on the bottom rows.