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.
IconWorkshop - Application to create and manage software icons. A must for developers.
Icono Maker - Icono Maker is an icon maker for Windows.
IconLover - Icon editor for Windows.
IconXP - IconXP is an icon creator to edit icons. You can make icons for windows XP with this icon program.