which software is good for convert images (like jpeg format) to ico files?

[Jessie]

I heard a tool named any2icon. What's your favorite?

 

[Sijin Joseph]

Axialis IconWorkshop 5.0
http://www.axialis.com/iconworkshop/index.html

Sijin Joseph
http://www.indiangeek.net
http://weblogs.asp.net/sjoseph