It's amazingly simple to create
desktop icons using tools like MicroAngelo
Studio for Windows.
MicroAngelo Toolset 6 includes two really fun image editors for
doing just about anything. These editors are
called MicroAngelo Studio and Animator.
Each is utilized to create and edit individual
icon and cursor
files. Studio is designed to work with static icon and
cursors resources (ICO and CUR). Animator is used with
animated icons and cursors (ANI). Both provide a consistent
and simple
user interface.