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
IconViewer - Bot Productions's IconViewer utility allows you to view, copy, and save the icons in a file through its property sheet.
RealWorld Icon Editor - Create Windows icons and Mac OS icons from images and 3D models in an integrated icon maker.