1. Click on Start-All Programs-Accessories menu.
2. Pull down the Image menu then select the Attributes command.
3. Type 32 in both the Width and Height boxes in the Attributes dialog box and click OK.
4. Choose the Magnifier tool and select the level 8 magnification setting in order to make the image easier to work with.
5. Press [Ctrl] and G togethet to add gridlines.
6. Use the tools and colors to create your icon.
7. Press [Ctrl] and S to save the file with an ICO extension.