Simply create windows icon files (.ICO format) by drag-and-drop images on to this program. Actually I wrote this program because I need a simple tool to generate icons, but I haven't found any decent free ones. This program generates down-sampled 32x32, 24x24 and 16x16 levels automatically. It will also generate the 128x128 level if your source image is equal to or larger than 128x128.