You don't need to 'recreate' it, with resource editors like
ResHacker you can extract existing resources from files.
The icon you want is found in the file
msgres.dll as icon group 683...
Attached is the zipped icon group
which includes all these sizes:
48 x 48 (16 colors)
32 x 32 (16 colors)
24 x 24 (16 colors)
16 x 16 (16 colors)
48 x 48 (256 colors)
32 x 32 (256 colors)
24 x 24 (256 colors)
16 x 16 (256 colors)
48 x 48 (16.8mil colors)
32 x 32 (16.8mil colors)
24 x 24 (16.8mil colors)
16 x 16 (16.8mil colors)
Because the icon includes all those sizes you can use this icon in many ways and on many resolutions. eg: change the view from details to thumbnails in Windows Explorer and you'll see a bigger and very nice version of the icon.
Though it is possible that you're not be able to use this multi-size icon and that you can only use an icon with a single size. In that case, I have included all the individual sizes of the icons so you can take your pick....
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Note: If you mean you want to use the icon as the system tray icon for when Messenger with Messenger Plus! is locked (aka: boss protection), you don't need any external icon file at all.
You can in that case directly link to the proper icon. Enter the following path into the edit box:
C:\Program Files\MSN Messenger\msgsres.dll,683
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Attachment: 
