Any to Icon is a program that can convert any popular image into a Windows icon.
This utility will allow you to create new icons to use with your Windows, starting from a file already saved in your disk. You can select files or folders, or drag and drop them into the program´s window.Then, you can choose the size that you want for your icon (as is, 16x16, 24x24, 32x32, 48x48, custom), how do you want it to shrink or zoom and its color depth (from monochrome to True Color 32 bits). It is also possible to choose the folder where you want to save the .ico files, and if you want to overwrite the existing files. Then, the users can choose the transparency they want the image to have. It is even possible to set the transparency automatically for a given portion of the image. Once you have selected these options, you can press the "Next" button, and the program will convert the images to the ICO format, with the selected options.
The trial version of this program will show a nag screen; it will let you convert just five files at once and will work just thirty times.