An icon resource, typically created by using the Icon Editor, is a bit map defining the shape of the icon to be used for a given application. The ICON statement copies the icon resource from the file specified in the filename field and adds it to the application's other resources. An icon resource can be loaded when creating a window by using the WinCreateStdWindow function with the FS_ICON style.
You can provide any number of ICON statements in a resource script file, but each statement must specify a unique icon-id value.
An icon with an icon-id of 1 is the default icon. The RC program writes the icon not only to the resources in your executable file but also as the .ICON extended attribute.