IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
IconsExtract - Extract icons and cursors stored in EXE, DLL, OCX, CPL files
IconLover - Icon editor for Windows.
JDraw - Open Source SF.net
RealWorld Icon Editor - Create Windows icons and Mac OS icons from images and 3D models in an integrated icon maker.
Thumbico - Thumbico displays and allows saving the thumbnail or icon of any file, image, document, video or...