IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
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.
Quick Any2Ico - Quick Any2Ico is a FREE Portable Application that creates high quality Icon files from any File...
IconLover - Icon editor for Windows.