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.

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 ...

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.

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.

6. Change icon Open icon Properties (as in step 1) and press Change icon. Select the Browse and locate your ico file. Press Open and a thumbnail of your icon will appear.

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.