I used to be trying to create a favicon and I found this page widh I found beneficial, check it out,
http: //www. winterdrache. de/freeware/png2ico/favicon. html page
Free Photoshop plugin to create ICO files… very useful: http: //www. telegraphics. com. au/svn/icoformat/trunk/dist/README. html page
FavIcon from Pics.