Choose New from the File menu.
If you have unsaved changes, Icon Editor warns you that your changes will be lost by starting a new icon. Click Cancel to cancel the New command or click OK if you don't want to save your changes.
Icon Editor clears the work area and resizes it to the default size (32x32).
If you have an icon already loaded, you can choose Clear Icon from the Edit menu to start a new icon with the same size and name as the previously loaded icon.