I have a 2nd generation iPod touch and I need to create an ipsw file FROM my iPod, so I can jailbreak it using redsn0w 0.9.5b5-5. (I need my ipsw file in order to fix the iBooks issue with a second jailbreak)
Just download the base ipsw from here: http://www.felixbruns.de/iPod/firmware/. Scroll down to "iPod Touch 2G 4.0," choose it, and click download. That's the base ipsw.