Icon Master
It can create icons from any paint program you have. Instead of using primitive icon editors that are usually not better then windows paint, now you can draw icons in any drawing/painting program. Program conversion supports 4, 8, 16, and 24 –bit mode icons. ... Multi-resource icons are no problem for this program; it is fast, small, easy to use, and free. ... With this tool you are able to convert any bitmap(s) into icon, it is simple but professional. ... Well… stop reading this, and start downloading that 30KB.
http://www.thealas.com/programs/iconmaster.zip - 42Kb - Download - Screenshot

Icon Bank (Desktop Edition)
When it comes to icons, Icon Bank v4. 0 is the complete solution. Unlike most collections that use . DLL or . ICL files to store the icons, Icon Bank v4. 0 stores them in local . htm files. This is because most of the programs used to compile icon libraries can only save them in 16 colors and so... Icon Bank v4. ... The icons in Icon Bank v4. ... 0 are all a brilliant, 256 colors and are ready to use. ... 0 comes with gobs of great features and over 5,000 beautiful Windows icons neatly organized into 54 different categories.
http://www.spriteworks.com/ib40ge.zip - 371Kb - Download - Screenshot

Icon Bank (Web Edition)
When it comes to icons, Icon Bank v4. 0 is the complete solution. Unlike most collections that use . DLL or . ICL files to store the icons, Icon Bank v4. 0 stores them in local . htm files. This is because most of the programs used to compile icon libraries can only save them in 16 colors and so... Icon Bank v4. ... The icons in Icon Bank v4. ... 0 are all a brilliant, 256 colors and are ready to use. ... 0 comes with gobs of great features and over 5,000 beautiful Windows icons neatly organized into 54 different categories.
http://www.spriteworks.com/ib40ns.zip - 638Kb - Download - Screenshot

Icon Collector
Icon Collector searches files and directories for icons. Found icons are listed and can be copied, extracted and saved as icon or bitmap files. In addition, the Collector makes it easy to create icon libraries via drag & drop and to work on them. Therefore the program was especially written for...
http://ourworld.compuserve.com/homepages/michaelbrick/icoll100.exe - 464Kb - Download - Screenshot

Program Icon Changer
The tool can replace the icon in the executable file. Even if you move the file to another computer, the changed icon will be displayed anyway ! The soft supports all PE formate executable files, even the executable files are compressed or the size of the icon is inconsistent! ... If you want to extract and save the icons in exe file, Exe Icon Changer will be your first choice. ... It can save the icon as two formats: bmp and ico. ... The icon of folder and driver can be changed by Executable File Icons Changer too.
http://www.qwerks.com/download/7963/Setup.exe - 620Kb - Download - Screenshot

Icon Viewer
Freeware program to view icons. You can view all the icons that are contained in an EXE, DLL, ICO, or ICL file, or you can view (at the same time) all the icons that are contained in a directory. Besides that you can compare icon files to see whether they are identical or not, and search the...
http://www.vif.com/users/cosmin.smeu/iconviewer.exe - 442Kb - Download - Screenshot

Any to Icon
If what you crave for is a pain-free ability to create your own icons, then Any to Icon may be the way to go. This slim application provides you with a handy conversion wizard to produce multi-resolution Windows icons from images and Mac OS icons. Images may come in a variety of formats,... The program offers you a wizard that guides you through all icon conversion stages in a point-and-click fashion. ... Simply select a file, or a folder with images, customize icon output settings that include icon size, color depth, transparency, and specify a destination folder.
http://www.aha-soft.com/anytoicon/any2icon.zip - 1Mb - Download - Screenshot

Icon Constructor - advanced icon maker
Icon Constructor converts BMP, JPEG, GIF, PNG, PSD, TGA and TIFF formats into Windows icons. You can find many images on the Internet and convert them to icons for use on your Windows desktop, in applications and much more. It supports Windows XP icons in 32-bit color depth with an alpha... This robust program works like the Swiss Army knife of icon creation! ... With just a few clicks, any image you find on the Internet or create in a paint program can be turned into an icon. ... The simple Icon Constructor interface makes it easy to change the look of an individual folder.
http://www.iconconstructor.com/download/iconconstructor_setup.EXE - 3Mb - Download - Screenshot

Icon Catcher
Finding necessary icon images for your shortcuts/documents is not easy task. Before downloading one of those gigantic icon collections, consider that one probably already exists on your hard drive! Average computer contains hundreds, even thousands of different icons "hidden" in a variety of... Icon Catcher can process icons with custom sizes, from monochrome to true color formats. ... The program extracts icons from any source files, including . ... The program does not require any special skills or knowledge and can be used by virtually anybody.
http://www.helexis.com/ic/iconcatc.zip - 670Kb - Download - Screenshot

Perfect Icon
Perfect Icon is an easy tool for creating icons from pictures and photos. Various graphic formats are supported: BMP, JPEG, TIFF, GIF, WMF and more. Perfect Icon generates stylish semi-transparent icons for Windows XP. Various effects and styles allow you to make unusual pictograms too. ... Perfect Icon: the rapid icon creation tool! ... Perfect Icon provides an easy solution. ... Simple, intuitively intelligible interface makes working with the program a snap. ... Perfect Icon is the ultimate tool for customizing the icons on your desktop, in Windows Start menu, and in icons of folders...
http://www.iconempire.com/downloads/perfecticon.exe - 1Mb - Download - Screenshot