Finally I selected #45.

And I decided to award a second price of $50 for #28.

Maybe the final trigger for this decision was, that
it was the first, (as #10), which really appealed me.
And I stuck with it.

It almost looks like 'I could have done this too',
but sometimes that is the secret of good design.

Also attractive and very good thought is #28 to #30.
Especially the doc-companion-icon is very functional.
So my decision to award an extra price.

There would be some other, which deserved a price.
To name some of them:

#60 (with a clever solution for the p in a circle)

#59

#54 (though it appears a bit dark to me)

#43 (something very different)

#17
and some more.....

Thanks together for all your good work!

PS1: only lately I noticed, that there are particular
discussion-boards with each contribution.
Some of those questions now have been answered by me
but not all. Please forgive. (I'll comment for each,
which asks me for it).

PS2: those, who who did not notice the link in my
upper post, here again:
http://iconka.com/blog/43/lang/en
Great side, which much helpful stuff.

Thanks for all, who took part in this!
The decision will be made today.
It is really difficult, because lately some interesting contributions were added.

It's interesting what can be done with one single letter.
Many nice looking logos. Unfortunatly the majority of them
do not meet the requirements for a program-icon and a
dedicated document-icon.
Only #35 #34 #30 to #27 #18 #17 and #10 #7 #5 presented this combination.

It is a real challenge to get something, which is
appealing in 32x32 and 48x48 and at the same time
can be scaled down to 16x16 without loosing readability.
And more: which can be put on the sheet-icon and be represented
in 16x16.
While the musical sheets in #5 #10 #21 look nice in large, they
are not really downscalable. #27 #28 #29 #30 has a more clever
approach in not trying to display the sheet.

The most 'P's, which are not taken from music-symbols,
do not attract me.

The music-p-shape is a bit problematic in circles. That's
where #10 has something nice, a p taken from another font,
which is similar shaped but wider and better scalable.

Thanks for now for all participating.

#20 Too much contained on surface. Looks like excel, is it a pipe-organ? P not clear. I don't like this font.

#1 Looking not bad in large size, but similar problems to #4. And yellow-white has a too low contrast.

#2 Not good for iconsize.
Notes like these seen way to often.
White reflexion too bright.

#3 colors, contrast, symbol-size and font: not appropriate as an icon. Document: good, but seen to often, so I would prefer something particular.

#4 Though the picture is well-craftet and good looking, I see some problems: the balance of the p is too much to the right (not easy to make it better). The the enlightend part is bright and leavs a bit too less contrasst to the white p. And I think it needs the large scale to look good and will suffer from a small size.

#10 #7 #5 Simple things often are best. Looks good also in mini-shape (document-icon). The doc-corner of #7 and #5 is just colored. Should it be a folded corner? The frame maybe a bit to thick. in #10 the doc is a bit low-contrasted.

#13 THe P is to far from the music symbal and to much ornamentic. The fine lines are problematic when scaling down. Association for me Coca Cola.

#16 #15: A saxophone? Nice idea but looks somehow botanic for me. "P" not identifyable. Anyway thanks for submitting.

#18 Nice done and well presented, but doesn't meet my taste for some reason.

#19 The shape is not clear, no recogn. or assoziation (except: looks like a Lasso for me). though the background-button is well done.

@moltoallegro: it is a PC-program.
The icon-size, which is used by windows is 16x16, 32x32 and 48x48.
It is important, that the 16px-Version is still identifyable.
Which for many designs means, that it may not simply be scaled down,
but rather re-designed resp. adapted to that size an resolution.

A really nice example about this problem and a sophisticated
solution can be found here: http://iconka.com/blog/43/lang/en
Look at the owl.
BTW, this designer offers more great material about icons on
his site! Recommendable.