Well go Here For Step by Step Photoshop Tutes on hot to create Icons
From Crystal XP
*www.crystalxp.net/tuto/
From old Faithfull Microsoft Way
*msdn.microsoft.com/library/default.asp?url=/library/en-us/dnwxp/html/winxpicons.asp
Using Illustrator
*www.sitepoint.com/article/create-xp-style-icons
www.suodenjoki.dk/us/productions/ articles/xp_folder_icon.htm
Using Axialis IconWorkshop
*www.axialis.com/tutorials/tutorial-iw015.html
From AHA Soft
*www.aha-soft.com/faq/q5.htm
Using FreeHand or Illustrator
weblogs.asp.net/jgaylord/archive/2005/06/16/413258.aspx
Using AWicons
*www.awicons.com/help/awicons/eng/tutor1.html
*www.awicons.com/help/awicons/eng/tutor2.html
*www.awicons.com/help/awicons/eng/tutor3.html
*www.awicons.com/help/awicons/eng/tutor4.html
*www.awicons.com/help/awicons/eng/tutor5.html
*www.awicons.com/help/awicons/eng/tutor6.html
Using microangelo
www.microangelo.us/xpref/How-to-make-icons.asp
www.microangelo.us/ advanced-icon-editor/XP-icon-editor.asp
Using RealWorld icon editor
www.rw-designer.com/3D_icon_editor.php
Hope its enough for u