A POTM file is a macro-enabled presentation template created by Microsoft PowerPoint, a program used for creating slide show presentations. It contains default images, slide templates, macros, and formatting. POTM files are used to create multiple .PPTM files with the same formatting and macro settings.
ICO is a file of this format usually contains a small image icons of different resolutions (16x16, 32x32, 64x64 pixels) and various color depths (16 colors, 32, 64, 128, 256, 16-bit, and so on). Used to display files and folders in the graphical user interface (GUI) operating systems. This format can be opened with the help of the program ACDSee.