Icon Slate - Icon Slate lets you easily compose, import and export desktop icons in many formats.
Icon Generator - Icon Generator is a little application built on AIR that lets you generate a CS5 or Web 2.
IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
IconXP - IconXP is an icon creator to edit icons. You can make icons for windows XP with this icon program.
iConvert Icons - iConvert converts and creates Windows, Mac and Linux icons in one step.
Img2icns - Image2icon provides the fastest way to customize your icons, easily and free.