Can anyone recommend the best software to create favicons that will run on a Mac.
I use these and just upload a GIF or PNG:
If you have Photoshop already there is a plugin (probably more than 1 in fact) that allows you to save out .ico files
I usually just use Photoshop or Fireworks.
Then use an online conversion tool like iConvert to make it an icon file.
I'm with pretty much everyone else. If you have Photoshop, then go to save your 16x16 pixel images with transparent backgrounds as a PNG-24, but change the extension to .ico when you go to save.
Doesn't get any harder than that. ;)