For the icons job, I open "Icon Easel", "ACDSee" & "Paint Shop Pro".
All my Icons are 48*48 True Color, so I try to get some good little pictures with the preview of "ACDSee".
Then capture them with "Paint Shop Pro". Crop a 48*48 part, do some editing, Use [CTRL-C] for Copy the picture in the Clipboard.
And then go in "Icon Easel", click on "Paste Image from Clipboard", fill the part where I want the transparent with the screen color.
Here some result with icons who come from the wallpaper. The gray part are transparent in the real icon.

Step 5 : The Sounds