How to Convert an Image in jpg or other Format to an Icon

To convert an image in jpg or other format to an Icon

Open the image in Ms Paint

Click on File -> Save As and

1. Choose “Save as Type” as 24-bit Bitmap(*.bmp)
and
2. name the file with an extention of .ico: TheFileName.ico

The image does not need to be resized (to 32 x 32 or other icon size)