While thanks are due to Gan and Iainz, I have just realized I am being quite silly.
The Lazarus icn file is big (137K) but my 24x24 system tray icon, converted to an ICO file, is tiny, some 2.5K so its not worth worrying about. I'll just ship a few ico files and stop fussing.
Hmm, but some neat tricks in Iainz's link ! Worth some close study .....
Davo