Hi all,
On OS X, you have Preview to deal with images, icons, pdf, etc.
So, to export as .ico an image file (your OS X applications Icon):
a. Load your OS X Icon, (if it is in icns mode, choose directly the 256 x 256 image, copy it cmd-n to get a new document with it and go to step e),
b. Press cmd-shift-s to get a copy of it,
c. Close the original image,
d. Resize the copy to 256 x 256,
e. In the File Menu, select Export
f. Press the PopupMenu with the option (alt) key down,
g. Choose Microsoft Icon,
h. Choose a location, set a file name and press return (click in the Save button).
Youre done !
Nota: if your image is larger / taller than 256 x 256, you will get an error message (cryped ?), nothing will be saved.
PS: now, you are free to pay for a specialized software to create an ICO file from your application icon.