Here is how you can do that:
Create a graphic of 32 X 32 size & save as BMP under your local notes win
directory (which is either W32 or WIN).
To see this newly added icon in your smarticon list, you have to close notes if
you have it open.
Then Goto Smarticons , If you scroll all the way down you see this ICon without
name ,you can name it & program it according to your need.
You can create any number of Icons & program them to your need.
when you Program these Icons it creates .mac file.
E.g if you program IE.BMP icon then it creates IE.MAC.
you can pass or create button which will allow other users to detach & add it
to their Icon Set.