If you're looking to convert a PNG file to an ICO format, but aren't sure how to proceed, this guide will help you. We provide two different solutions for converting a PNG file to ICO format. Solution ...

Convert the image into a Portable Network Graphics (PNG) file first. Once you have the PNG, use freeware programs such as SimplyIcon or Avelconifer to convert it to an ICO file.

To convert a JPEG to a desktop icon, first use an image editor or online converter to save the JPEG file as a .ico file. Ensure the icon is appropriately sized, such as 256×256 pixels.

Icons use the ICO file extension, but due to file formatting issues, it won't work to simply change the file extension of a JPEG file to ICO.

To change desktop icons on a Mac, open the "Get Info" menu and paste in the picture you want to use. On a PC you'll need to make a .ICO file, since that's what Windows uses for icons.

Repeat the process for Recycle Bin (empty) icon. You can set a dark or any icon of your choice – but the images have to me in the .ico format. Read: How to change File and Folder Icons.