1. Open up MS Paint by going Start>Programs>Accessories>Paint.
2. Next, hold down Ctrl on the keyboard and hit "G". This will show you a grid, as in this picture:
3. Using the tools on the left and the colors on the bottom of the screen, create your icon, but remember: this is zoomed in!
4. That's it! Now, go File>Save As...
5. Browse to the location you wish to save your icon to.
6. Name it ICON.ico (You may put anything you want in place of ICON, but it MUST have the .ico in order for this to work.)
7. See where it says "Save as type:"? Make SURE it's on 24-bit Bitmap (*.bmp,*.dib) This is the other part to making it work.
8. Hit Save.
Your Icon is ready to use Now you can set it on
your folder or in your USB drive