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
RealWorld Icon Editor - Create Windows icons and Mac OS icons from images and 3D models in an integrated icon maker.
IconLover - Icon editor for Windows.
Quick Any2Ico - Quick Any2Ico is a FREE Portable Application that creates high quality Icon files from any File...
Pixelformer - A tool for creating, editing, and converting icons and bitmaps.