icoworks - .ico editor for Windows 8 and Windows RT
Aseprite - Aseprite is an art program dedicated to the creation of pixel art.
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.
Piskel - Piskel is a website where designers online create sprites or pixel art.