It is quite possible to make icons using Microsoft Paint. Select a desired picture and resize it. Resize it to 100 by 100 in pixels. If there's a particular part you would like to select of the whole picture, you can cut it out using a cutting tool and then resizing the picture. By doing this, the picture will have more quality and detail. You can also add texts and other objects to the file. You can also add and change colours of the file. Effects and borders can also be added. There you have it, an icon created in Microsoft Paint.