Apparently, Microsoft allows users of Visual Studio to include some icons, supplied with the product. For example, to look at available icons in Visual Studio 2010, locate the file
VS2010ImageLibrary.zip
C:\Program Files\Microsoft Visual Studio 10.0\Common7\VS2010ImageLibrary\1033
For convenience, you might consider a free image editing application Paint.NET . In order to be able to save files in .ICO format, you will need this plugin .