To create Windows icons to which an ESL program will minimize, you need an icon editor program. An icon editor is included in Microsoft's Visual Studio.
Other icon editors are available from the internet. Without a specified icon, Windows will minimize to an ESL logo (the icon for which is Stored in the ESLRUN.EXE file).
Ideally the icon file should include Icons of: 32 by 32 and 16 by 16 dimensions, as both these sizes are used by ESL.