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начинаем читаем файл справки:

Delphi generated files
res Contains the version info resource (if required) and the application’s main icon. This file may also contain other resources used within the application but these are preserved as is. Do not delete this file if your application contains any references to it.

потом переходим к About Resource Files

To include resources in your Windows-based application with RC, do the following:
Create individual files for your cursors, icons, bitmaps, dialog boxes, and fonts.
Create a resource-definition script (.rc file) that describes the resources used by your application.
Compile the script with RC. For more information, see Using RC (The RC Command Line).
Link the compiled resource (.res) file into the application's executable file with your linker.

на последок:

d:\Projects>brcc32.exe /?
Borland Resource Compiler Version 5.40
Copyright (c) 1990, 1999 Inprise Corporation. All rights reserved.

Syntax: brcc32 [options ...] filename
options marked with a '*' are on by default

@<filename> Take instructions from command file
-r (ignored for compatibility)
-16 Build 16-bit Windows compatible .res file
-32 * Build 32-bit Windows compatible .res file
-fofilename Set output filename
-v Verbose
-ipath Set include path
-dname[=string] Define #define
-x Ignore INCLUDE environment variable
-m Enable multi-byte character support
-cdddd set default code page to nnnn
-lxxxx set default language to xxxx
-31 Provided for downward compatibility (build 16-bit .res file)
-w32 Provided for downward compatibility (build 16-bit .res file)
-? or -h Display this message

more:
Menus and Other Resources
Resource Functions