This is how it’s done…
Open Paint and draw something you like. The dimensions should be 16 x 16, 32 x 32 or 48 x 48, these are standard icon sizes. I prefer 48 x 48 because it has more space in comparing with the other two.
I will draw something simple and you too may draw whatever like and a good one. If you are a creative person and I’m assuming that you know Paint tools.
We are 95% done. Finally go to Save as and save your document like this “my icon.ico” put these two inverted commas and put .ico end of your file name. ICO ? What’s that ? Every file has their own extension type. Likewise this is the icon’s extension. That means you tell it to save as an ICON.