OS/2 Pointer
From Just Solve the File Format Problem
OS/2 Pointer is a cursor graphics format related to OS/2 BMP, and sometimes considered to be a member of the OS/2 BMP family of formats. It is very similar to OS/2 Icon format.
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Identification
An OS/2 Pointer file begins with ASCII characters "CP" (color), or "PT" (bi-level).