How to make icon file (.ICO) with Adobe photoshop

you need icon photoshop plugin file format to make icon with photoshop..
download this file ICOFormat.8BI and copy into
[Your Directory photoshop file]Plug-insFile Formats
example : "C:Program FilesAdobeAdobe Photoshop CS4Plug-insFile Formats"
restart your photoshop application.

and then, open your new photoshop file with 32 pixel x 32 pixel resolution, and make your icon.. and save as with format "ICO [Windows Icon]".
note: this format will showed if you use right icon resolution.. and after you copy ICOFormat.8BI to Format file directory..
Finish