This tutorial works best with a simple image editor like Paint, or an icon editor like
IcoFX, which is what I use. There really isn't any text for this tutorial, as I think the image is sufficient. But if any of you have any question feel free to post and ask!

Oh, and look at this icon I made! It's a TV. The transparent areas are shown in magenta, as is the norm with 16-color graphics.

You can download this icon
here.