IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
icon sushi - @icon sushi is icon converter that supports xp icons, vista icons, bmp, png, psd, exe and icl.
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.
IconXP - IconXP is an icon creator to edit icons. You can make icons for windows XP with this icon program.
Aseprite - Aseprite is an art program dedicated to the creation of pixel art.