IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
icoworks - .ico editor for Windows 8 and Windows RT
IconXP - IconXP is an icon creator to edit icons. You can make icons for windows XP with this icon program.
icon sushi - @icon sushi is icon converter that supports xp icons, vista icons, bmp, png, psd, exe and icl.
RealWorld Icon Editor - Create Windows icons and Mac OS icons from images and 3D models in an integrated icon maker.
IconLover - Icon editor for Windows.