Use FREE & FREEWARE software

SimplyIcon: Create Icon Easily

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Easily create windows icon files (.ICO format) by drag-and-drop images on to this program. To create custom icons, just drag-and-drop the image into SimplyIcon's window area. The website states that SimplyIcon can create 128 x 128, 32 x 32, 24 x 24, and 16 x 16 size icons, but in one of our tests it was able to create a 48 x 48 pixels icon.

Note: SimplyIcon requires the .NET Framework (version 2.0 or higher).

Download Link: http://www.smoothdraw.com/product/freeware.htm