Sergey,
Thanks for the link.
Einar
>>Thank you for your reply Kenneth, but IconEdit does not allow me to save the icon file unless I pay the $20 they want. Do you know if there are any other commecial drawing/painting applications that allow exporting to icon format. What I would really like to do is convert some bmp files into icon files. I found an online utility that does this (http://www.chami.com/html-kit/services/favicon/) but I am not too happy with the result.
>>
>Try free IconMaker from http://www.aha-soft.com/download.htm