How to make ICON from BMP file
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1)  "c:\windows\regedit.exe"
2)  Open "HKEY_CURRENT_ROOT"
3)  Open "Paint.Picture/DefaultIconfolder"
4)  Double click on "default"
5)  Change the value to "%1"
6)  Exit "regedit"
7)  By changing BMP extension to ICO,
    the graphics can be used as an icon.