Which is the best tool to export .ico files from photoshop?

I used one tool long before, which created .ico files with 16 images for different res. Dont remember which one.

Can you suggest something?

Errr... I don't actually understand you. Do you ask for a tool to make .ico files? If so, my suggestion is ConvertIcon Online app which you can use without any additional downloads

Hope I was helpful

Well if you want to apply the .ico you've made on photoshop first you need to get Reshack and then find the ressources you want to change...must of icons are in shell32.dll ...

Thanks a lot, that works for me. However, I would prefer a plugin that fits-into photoshop and allows me to save .ico files right from photoshop. Thanks again.

Have a look at this plugin. Welcome to CrystalXP!