[eehrhard]

You really need to download an Icon creation program. I use Axialis Software's IconWorkshop. It is very easy to use you can import pretty much any image and turn it into an icon with the appropriate resolutions needed for your pocketpc. I think they have a trail. I had a copy of it already before UL came out and luckily UL used icos and not some strang png set up like SBP PP.

The sizes are going to be 48x48 for really large icons, 32X32 for normal etc. These sizes are all contained within one ico file though you do not need to size them individually.