Hi!
To convert a picture into a .ico file, you don't need any software, just go http://converticon.com/
The only thing you need to do is to convert before your jpg into a png file, you can do it with paint, just oad your jpg and save it as a png file.
To create a logo, you can buy photoshop ( 1075 € ) or download GIMP (GNU Image Modification Program) which is absolutely free!
Hope I helped you
And Welcome to CrystalXP.net 