From Philip himself
"If you feel you have artistic talents and want to create icons libraries for Pocket PC, read this!
I guess you already discovered that .ico files are not supported on the Pocket PC, you need to get icons from a .dll or a .exe, which makes the task a bit harder to create your own icons...
Well, this package contains a starting project, information and everything you need to get started creating icons libraries .dlls, just download this, eMbedded Visual Tools (as you'll need eMbedded Visual C++ 3.0 to compile the .dlls) and the Pocket PC 2000 SDK (so you can compile for ARM as well as MIPS and SH3, supporting all existing Pocket PCs).
Download the IconsLib archive (29 February 2004)
Keep me posted about your creations :-)"
http://www.phm.lu/Products/PocketPC/
Enjoy.
Peace,
Henk.