Best way to create Windows .ico file for Emacs?

[KARR, DAVID (ATTCINW)]

I'm sure this is a FAQ, but I've spent several minutes searching
resources for the proper way to do this, but I just can't find it.

I have Cygwin Emacs 23.0.92 installed, which includes the "emacs.icon"
file, which I believe is an XPM file.  I need to create a Windows ICO
file.  Searching the net, I find 8 zillion tools for image conversion,
including many that provide the path that I need (xpm->ico), but what
I'm wondering is if there's a tool already installed (or available) with
Cygwin that can do this.  I looked through the ImageMagick man page and
didn't see it, which was the only obvious thing I knew to look at.

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