This is a little tutorial on how to make folder icons
1. In a new document, make a rectangle and add Anchor Points to create a tab like in the image below:

2. Next, add a Layer Style to the folder shape:


3. Your folder should look like this:

4. Next, create a new layer and select the top half of the folder using the Rectangle Marquee tool. Then, fill the selection with a white gradient so that the folder looks like this:
5. Create another new layer. Hold down ctrl and click on the folder shape, which will create a selection around the object. Go to Edit>Stroke, and use these settings:

6. Set the layer opacity of the stroke to 37%. Your icon should look something like this:

7. Create a slightly smaller rectangle and place it behind the folder. Put the same Layer Style used in step 2:

8. Hold down the ctrl button, and shift the rectangle to the right:

9. No you have completed the basic folder icon.

10. I personally like to rotate the icon a bit:

11. Now you can add additional little graphics to your folder icon. I added the old Shadowness logo:

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hey, you dont cover what type of file the icon needs to be saved as in order to be used as an icon on windows???
I also don’t get what software it’s been created.. ?
No use :/
either .ico .icl .exe or .dll is the type of file it needs to be saved as, and software is presumably Photoshop, or similar, such as the GiMP (GNU Image Manipulation Program). All layers should be merged first, before being saved as an .ico file, otherwise only the top (last layer edited) layer will be saved. Hope this is helpful.