Gimp: with the DDS plug-in (DDS files are mainly for ship textures).
Look at ZombiesRus' guide UI - Research Button which is almost exact same steps
Make a mod with a Textures folder (MyMod\Textures)
inside you will need...
Player_Portrait_Button.tga
Player_Portrait_Large.dds needs plugin
Player_Portrait_Medium.tga
Player_Portrait_Small.tga
Player_Portrait_Window.tga
I got these from
C:\Program Files (x86)\Stardock Games\Sins of a Solar Empire - Trinity\Diplomacy\Textures
Start with the large and shrink the image to fit the other sheets
Post back if you want to continue.