How can I create a Icon (.ICO file) on my computer.?

I understand that you can change Icons on computers from the ones already loaded on to your computer, I understand that you can download Icons from the web.



My question is how from a picture on my computer, ie J-peg can i change this into a .ico file (A Icon).



There must be a way as there are lots of Icons out there that someone had to create in the first place. Just look at the top left hand corner in the address bar or the tabs. How do you do that.



Please help. Thank You all.How can I create a Icon (.ICO file) on my computer.?
Go to the following link where there is a Photoshop plugin for saving images in .ico format. The plugin will work in any application that supports Adobe Photoshop plugins, (Paintshop Pro etc.).