iConvert Icons - iConvert converts and creates Windows, Mac and Linux icons in one step.
Icon Generator - Icon Generator is a little application built on AIR that lets you generate a CS5 or Web 2.
Online Convert - Convert files like images, video, documents, audio and more to other formats with this free and fast online converter.
Icon Slate - Icon Slate lets you easily compose, import and export desktop icons in many formats.
ToYcon - Drag and drop images to create icons
IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.