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
Icons8 - Free app for Mac & Windows already containing 39,800 icons. Allows to search and import icons…
JDraw - Open Source SF.net
IconXP - IconXP is an icon creator to edit icons. You can make icons for windows XP with this icon program.
IconLover - Icon editor for Windows.