IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
Icon Converter by RedKetchup - Convert a PNG, JPEG, WEBP, HEIC, GIF, TIFF, BMP, or SVG image to the ICO format. Customize the icon background and rounded corners. Create a compatible Windows ICO file from an image.
IconLover - Icon editor for Windows.
RealWorld Icon Editor - Create Windows icons and Mac OS icons from images and 3D models in an integrated icon maker.
png2ico - Program to convert .PNG files to a Windows icon resource, such as used for website/bookmark icon favicon.ico. Available for different platforms.
IconXP - IconXP is an icon creator to edit icons. You can make icons for windows XP with this icon program.