are .ico files just .gif / .jpeg files whose extensions have been changed to "ico"?

[quicksmack]

i plan on using photoshop to create the ".ico" file for my projector..
can i just create a regular gif or jpeg image in photoshop and just change the file extension to ".ico"?

also, what are the traditional dimensions for an ".ico" image?

[northcode]

ICO files can contain JPEG images (under Vista) but they are not just plain image files. IcoFX (http://icofx.ro/) is a really nice icon editor that you can import a high quality image into to create your ICO file, and it's FREE.

[quicksmack]

thanks! will try that..