With Windows ICO files, you can pack several different sized images into the same ICO file - Windows then picks different sizes based on what it needs. (see here for info about icon sizes)
There are lots of free online tools that take a singe image and make it into an ICO file, but are there any free online tools that take several images and make them into one ICO file?
Turns out you can also do this with Gimp, as described here:
- Open the largest of the icon images in The GIMP. Right-click on the image and select File->Open as Layers... and select all the other icon images.
- This will create a single image with a layer containing each of the other icon images.
- Save the image as a Microsoft Windows Icon (.ico) image - File->Export (or File->Save As in older versions of GIMP), and then type in the filename, e.g. favicon.ico. (this will automatically select the .ico format)