Icon Slate - Icon Slate lets you easily compose, import and export desktop icons in many formats.
IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
Icon Generator - Icon Generator is a little application built on AIR that lets you generate a CS5 or Web 2.
IconXP - IconXP is an icon creator to edit icons. You can make icons for windows XP with this icon program.
icoworks - .ico editor for Windows 8 and Windows RT
icon sushi - @icon sushi is icon converter that supports xp icons, vista icons, bmp, png, psd, exe and icl.