Making custom Icons for Vista?

[MayheM]

Ok I have a program called Icon Edit and I have made my own icons in the past, however Vista has translucent Icons and I want to make some custom icons like that. For instance, the Recycle Bin allows you to see the background through the icon itself and is not jsut an image with transparent edges. I had a theory that it is not an .ICO file that it is using and that it is using a .PNG instead but I am not really sure.

Does anyone know how to create translucent icons like this?

I was not sure if I should put this in Art and Design or here but either way...

Thanks guys

*EDIT* Apparently i was right, Vista uses PNG files as icons. So, never mind...