How to Convert JPG to ICO?

[TooOne21]

Does anyone know how to convert a JPG image to an ICO icon file?
Do I need software? Can this be done in Photoshop?

 

[MercenaryForHire]

Photoshop? Hell, you can do it in Paint.

Save it as a bitmap file (256-colour if you want compatibility with older OSes, 24-bit if you don't care), trim it down to a reasonable size (128x128) then rename it to *.ico and presto.

- M4H