Open Microsoft Paint and create a simple icon using one or a combination of drawing tools. Select from a box, circle, line, polygon, rounded rectangle or curve tool. You may elect to open a file already created as an JPG or GIF file. To do this, select "File" and then "Open" from the toolbar menu. Select the file and then click "Open."
Select "File" and then choose "Save As" from the toolbar.
Type a name for the file and add ".ico" to the end of the file name.
Select "GIF" as the "Save As Type." Close the file.
Re-open the file by selecting "File" and "Open" from the toolbar. From the "Files As Type" drop-down list, chose "ICO(*.ICO)."
Locate the icon file and press "Open."