There’s also a Unicode converter in the Windows 2K ResKit from Microsoft. Wish I could just post it for you, but the lawsuit would break me. I don’t know if the XP ResKit has it, too, but I don’t think so. However, there are very few situations where Windows actually requires that those files be Unicode; I’ve frequently just converted them once and then used the ASCII versions.
As for the difficulty involved, go have a look at the official Unicode site (you can download the full spec there, if you have a lot of hard drive space ). I think you’ll find it surprising. Unicode is a real can of worms to deal with.