How to embed icon for the executable

[Michael Foo]

Hi everyone,

  I am using Cygwin on Windows ME. After "gcc -o foo.exe foo.c", 
it create a default windows icon for foo.exe. However, I wish to 
replace the icon with another icon (.ico) which I downloaded from 
the internet. Any clue or help how to add this .ico file to my 
executable?

  Thank you :)

Regards
Michael