Why not just rename a PNG to .ico?
A renamed PNG is not a valid .ico file — Windows and many apps expect the real ICO container format with multiple embedded resolutions, which is exactly what this tool builds.
Which sizes are included?
16, 32, 48, 64, 128, and 256 pixels, all packed into a single .ico file so the right size is used automatically wherever it's needed.
What is the best source image to use?
A square image, ideally 256×256px or larger, with a transparent background for the cleanest result at every size.