How to Convert a Macintosh® Icon to a Windows® Icon...
In this topic, we'll see how to create Windows® Icons from Apple® Macintosh® Icons.
What's the difference between Windows® and Macintosh® icons?
Microsoft Windows® and Apple Macintosh® icons are very similar. They both have several image formats embedded in the same icon. But the file format is totally different. You cannot use Macintosh® icons under Windows® because the file format is not compatible. You must convert them to Windows® ICO file format (with Axialis IconWorkshop™ of course!).
All kinds of formats can be included in a Windows® ICO file (you can even create non-square icons). With Macintosh® icon files this is not possible. Only some strictly-defined image formats can be included.
Axialis IconWorkshop™ supports the following Macintosh® icon files: ICNS, RSC and BIN. Icons from system 7.5, 8.5, 9.x and 10.X are supported. You can easily open them into the Icon Editor and save them as Windows® ICO format. During this operation, we recommend you to remove special Macintosh® formats which are useless under Windows®.
To learn more about Windows® and Macintosh® icon file formats, read this topic: Macintosh® vs Windows® icons
Which image formats are included in Macintosh® icons?
Here is the list of image formats you can find in Macintosh® Icons:
• Tiger (256x256) - 32 bits (alpha channel)
• Thumbnail (128x128) - 32 bits (alpha channel)
• Huge (48x48) - 32 bits (alpha channel), 256 colors, 16 colors, mono
• Large (32x32) - 32 bits (alpha channel), 256 colors, 16 colors, mono
• Small (16x16) - 32 bits (alpha channel), 256 colors, 16 colors, mono
• Mini (16x12) - 256 colors, 16 colors, mono
The new OS-X icons can contain very large image formats (128x128, 256x256 - 32 bits). Those formats are also supported. Although those image sizes are not actually used in Windows®, it's a good idea to start from hi-res sizes to create a new Windows® icon.
Here is a summary of image formats you can find in Macintosh® Icons:

Convert the icon to Windows®, keeping all Macintosh® image formats
This is the simplest way to proceed. However, some Macintosh® specific image formats may be useless.
1. Open the Macintosh® icon. Choose File/Open... The icon is opened in a document window.
2. Choose File/Save As, select Windows® (ICO) as file type and specify a new name.
or
2. Choose File/Save As Windows® Icon... (Ctrl+Alt+S) and specify a new name.
or
2. Click the following button on the toolbar and choose a new name for this icon.

Creating a Windows® icon from a Macintosh® icon
This operation is not a conversion, it's a creation of a new icon. It will not preserve all the existing formats. It will create a new icon based on the largest and most coloured image included in the original Macintosh® icon (usually 128x128 or 48x48 with alpha channel).
1. Open the Macintosh® icon. Choose File/Open...
2. When the icon is opened, select the largest and the "most coloured" image format in the list (best with 128x128 or 48x48 with alpha channel).
3. Right-click on the selected image format in the list (
), a menu opens. Select "New Windows® Icon Project from this Image..." (
).

4. A large dialog box opens. In the Name group (
), enter the icon project name. Do not specify any extension.

5. In the Image Formats group, select the image formats you whish to add in the icon (
).
6. You can also add extra formats (128x128 or 256x256 may be used in future versions of Windows®). When done, click OK. The new Icon Project document window is created with all formats embedded.
7. Save your icon to Windows® format. choose File/Save and choose a new name (.ICO) for this icon.
Where to find Macintosh® icons?
Many websites offer various Macintosh®® icons package for download. Try to search using Google or Yahoo for the following terms:
• "Mac icons"
• "Macintosh icons"
How to unpack Macintosh® icon archives?
Most of these websites propose to download icons in archives using SIT/HQX packed file format. This file format is widely used by Macintosh® users. To unpack these archive files under Windows®, you need a specific tool: StuffIt Expander™ for Windows®. Click here to visit StuffIt website.
To know how to use StuffIt Expander™ to unpack Macintosh® icons under Windows®, see the following topic: How to Use StuffIt Expander® to Read Macintosh® Icons
IMPORTANT - Converting a Macintosh® icon to Windows® format does NOT change Copyright or Intellectual Property of an icon. The image/icon is property of its author and still property of this author after a conversion. As a result, do NOT redistribute converted icons without permission of the author. Also, some Macintosh® authors do not wish that you convert/use their icons under Windows®. In such a case, please respect author whish and do not convert its icons, even for your personal use.