Online ICON (*.ico) File Creator

iConvertv2.9 converts and creates Windows, Mac and Linux icons in one step!

http://iconverticons.com/online

iConvert Icons has been carefully designed to make it as easy as possible to create and convert icons. It creates icons in all of the popular icon formats, including png, ico, and icns. It is also the only icon converter to support converting directly from SVG. All you need to do is drag and drop – iConvert Icons converts the images into icons with only a single click. 

Photoshop Plugin for ICO Format

Photoshop Plugin for ICO Format is located at http://www.telegraphics.com.au/sw/

This plugin allows you to save files in the Windows .ico format, suitable for desktop icons and website favicons.

The file should be one of the following resolutions: 16×16, 32×32 or 64×64.

Download the plugin from http://www.telegraphics.com.au/sw/
To Install the Plugin

If Photoshop is open, close it.

Extract the downloaded file (e.g. unzip it in Windows) and move the plugin file to your Photoshop Plug-Ins folder, under File Formats. The default location of this folder in Windows is shown on the right.

Note: The plugin file will will have a name that begins with ICOFormat.

Start Photoshop.

Create or open a file with one of the correct dimensions (see above) and select File > Save > As.

You can now choose .ico as one of the format options.