To make your own ICON :

1. Start>>All Programs>>Accessories
2. Click Paint
3. In toolbar select Image
4. Click Attributes
5. Type 32 in both Height and Width and sure that Pixels is selected under Units
6. Click OK
7. Now add your photo or design .
8. File>>Save As
9. Type name.ico
10. Click Save

Enjoy your New ICON !!!