Looking for 'letter' icons, or a way of creating them easily

I want some simple icons to use in a launcher in my XFCE panel. All I
want is some letters of the alphabet - an icon containing a single
letter.

I can't find a free source of such icons at the moment, can anyone
point me at one? Are there any Debian packages dedicated to icons?

Alternatively is there a simple way of creating an icon in .png format
using a drawing program? I know I spent quite a while some time some
time ago trying to create icons but I didn't do very well.