If you have a graphic, or photo, that you want to convert to icon like Windows 7 or Vista style, you can use ConvertICO.
ConvertICO is an online ico converter that can convert your image to .ico or .png format. It supports multiple image formats, sizes, color depths and profiles too.
The beauty of ConvertICO is, it can create a genuine Windows 7 style icon which contains multiple frames and supports the compressed PNG format at the same time.
Using Windows XP? No problem… The converted icon still works on Windows XP.
And one more thing, you also can use ConvertICO to convert multi-resolution icons to images in .png, .gif, or .jpg format at a time, and each frame will be converted to a separate image instantly.