Creating icons, whether for use as buddy icons or icons on your Windows computer is a simple procedure. Open the image file or photo of your choice using Microsoft Paint. Resize the image to a size around 48 x 48 pixels. If your new icon is to be a buddy icon, simply re save the newly resized file. If you want to use it on your desktop or in your Windows system, save the new file using the .ico filetype, and that’s it.