Unfortunately creating icons for the Palm and other handheld devices is difficult due to their non-standard nature.
Unlike the Mac or Windows, the Palm and WinCE OS’s do not have a fixed, static set of resources that are required to render icons. Sure, there are some icons (like Palm launcher app icons, etc) that the various sizes have been defined for, but how those icons are implemented in the OS is completely different from those in Mac OS X and Win XP. Think of icons for handhelds more as individual graphic files (like BMP’s) rather than a collection of different resources that combines to create a single “icon”.
If you have a client who needs icons for a handheld device, you’ll need to work with them to define the file formats needed for your deliverables.
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