What is the best computer program for making icons, wallpapers, etc.

i always use 'paint' then i save it in to my imagens and open it in my fanpop profile. you can also muck around with fotografias off the internet por saving them and then opening them in a paint document, then basically just scribble and draw whatever you want on them.
that's what i do.
hope this helped.
;-D

I amor The Gimp. It does basically every thing that Photoshop does only for FREE. It's mais complicated than paint so it takes a bit of learning but does So Much More. There are tutorials to help figure it out.
link