Making Windows application icons on Mac

[Paul Stary]

I have carefully created a 32 x 32 pixel graphic with 16 colors, made 
sure file length was 744 bytes by inspecting with Resorcerer, 
deleting all Mac resource fork items, saved as .ico file with Graphic 
Converter.

Build still fails with error dialog suggesting the file is NOT a 
proper 744 byte Windows icon file.

Has anyone done this successfully using Mac?

Thanks,
Paul Stary