.ICO Plugin for Photoshop
Found this great plug in for Photoshop that lets you open and save Windows Icon files (.ico). It’s from Telegraphics and can be found here along with a bunch of other plug ins.
If you don’t have access to Photoshop then try out GIMP and get the ICO plug in for it from whoop.org.
These tools are great for creating favicons for your websites or to spice up your desktop.