App icons for 2.6.1

[FlexibleLearning at aol.com]

How do I build a single ico file with the 8 images as required by  2.6.1?  
This is for Windows at the moment. Is the same file understood by  OSX? Since I 
do not have PhotoShop, am I stuffed? Can anyone help me out if I  supply the 
basic image file 32x32? Pointers, help and assistance  requested!
 
Since I am on digest mode, off-list contact is good also!
 
Many thanks
 
/H
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