Here It is
1.Launch Paint from the All Programs | Accessories menu.

2.Pull down the Image menu and select the Attributes command.

3.In the Attributes dialog box, type 32 in both the Width and Height boxes and click OK.

4.To make the image easier to work with, click the Magnifier tool and select the level 8 magnification setting.

5.Press [Ctrl]G to add gridlines.

6.Use the tools and colors to create your icon.

7.Press [Ctrl]S and save the file with an ICO extension.