Easy to Make a won icon

How to create icons,

Easy to Make a won icon 
According to the Vista UI Guidelines, the standard sizes are 16x16, 32x32, 48x48, 256x256 (XP standard sizes do not include the 256x256icon). In addition to those sizes, I also have 96x96 and 128x128 (and could create more)

STEPS 

1: select a image

2: open with paint 

3: select all Ctrl+A

4: Re size image> select pixels and change size (16x16, 32x32, 48x48, 96x96, 256x256) 

5: Go to File>properties

6: Change icon sizes and go back

7: Save as> save as type>24-bit Bitmap(*.bmp;*.dib)

8: File name.ico format