How to create icon (.ico) file format [on PHOTOSHOP]

1. Create a new file having WIDTH & HEIGHT less than 200 pixels
2. click ok

3. Drag the image on that file

BEFORE

AFTER

4.On file menu click "save as"

5.Change the file format as " ICO (WINDOWS ICON) (*.ICO) "

6.click "save"

7.Finally you get the icon file format image.use on website for "FAVICON" / "On your desktop  

     images"

HINTS : 

1.Start by downloading the free (although donations are accepted)  windows icon photoshop plugin from telegraphics website at http://www.telegraphics.com.au/sw/#icoformat .After downloading the file,install the plugin and restart photoshop

2.To convert any GIF/JPG/PNG graphic into a favicon.ico file with out the photoshop icon plug in,use the free online favicon generator tool at http://www.graphicsguru.com/favicon.php