Adobe Photoshop CC 2017
~/.wine/drive_c/Photoshop18/App/Ps/Required/Plug-ins/File Formats/

Adobe Photoshop CC 2015
~/.wine/drive_c/PhotoshopPortable/App/Photoshop/Required/Plug-Ins/File Formats/


http://www.telegraphics.com.au/sw/product/ICOFormat
ICOFormat-2.1b1-win32
ICOFormat-2.1f1-win64