what program is used for creating icons?

[ohio state fan]

I am running on windows. What program can i use to create icons?

 

[vividdemise]

I use photoshop to create all my themes. going to start on an lcars one that someone has requested form me but i don't know well its going to look on the ipt.
but back to the topic at hand. I use photoshop and work on a 240x240 rez then use save for webs change size to scale it down before saving in png.