What is the best computer program for making icons, wallpapers, etc.

i always use 'paint' then i save it in to my imágenes and open it in my fanpop profile. tu can also muck around with fotos off the internet por saving them and then opening them in a paint document, then basically just scribble and draw whatever tu want on them.
that's what i do.
hope this helped.
;-D

I amor The Gimp. It does basically every thing that Photoshop does only for FREE. It's más complicated than paint so it takes a bit of learning but does So Much More. There are tutorials to help figure it out.
link