Icono Maker - Icono Maker is an icon maker for Windows.
IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
Icon Slate - Icon Slate lets you easily compose, import and export desktop icons in many formats.
Icon Generator - Icon Generator is a little application built on AIR that lets you generate a CS5 or Web 2.
iConvert Icons - iConvert converts and creates Windows, Mac and Linux icons in one step.
icon sushi - @icon sushi is icon converter that supports xp icons, vista icons, bmp, png, psd, exe and icl.