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

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

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