The Free Pascal compiler itself doesn't create any resource les; it just compiles them into the executable. To create resource les, you can use some GUI tools as the Borland resource workshop; but it is also possible to use a Windows resource compiler like gnu windres. windres comes with the gnu binutils, but the Free Pascal distribution also contains a version which you can use.
The usage of windres is straightforward; it reads an input le describing the resources to create and outputs a resource le.
A typical invocation of windres would be
windres -i mystrings.rc -o mystrings.res
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this will read the mystrings.rc