Make an Icon in Paint
Open Paint – found under the Accessories menu in Start - Programs Image – Attributes – set the size of the picture to 32 x32 pixels
Use the View menu to zoom in on the drawing area - choose 800%
Add colour text or a graphic to the drawing area. You will need to return to 100% view to add any text and then return to 800% to make changes Save as.bmp file to a chosen folder or the desktop.
Change the file extension from.bmp to.ico and link to folder. You need to rename the icon with an.ico extension Now it will be seen when you link it to the folder, file or application by right clicking on Properties and change icon.