Let your imagination embody in an icon format IconUtils have all you need.
License: Shareware
OS Support: Win95,Win98,WinME,WinNT 4.x,WinXP,Windows2000,Windows2003,Windows Vista Starter,Windows Vista Home Basic,Windows Vista Home Premium,Windows Vista Business,Windows Vista Enterprise,Windows Vista Ultimate,Windows Vista Home Basic x64,Windows Vista Home Prem

You can create, edit, import, export and find icons and manage icon libraries.
License: Shareware
OS Support: Win95,Win98,WinME,WinNT 4.x,WinXP,Windows2000,Windows2003,Windows Vista Starter,Windows Vista Home Basic,Windows Vista Home Premium,Windows Vista Business,Windows Vista Enterprise,Windows Vista Ultimate,Windows Vista Home Basic x64,Windows Vista Home Prem

View icons contained in ICO, EXE, DLL files, and directoriesCompare icons.
License: Freeware
OS Support: Win95,Win98,WinME,WinNT 3.x,WinNT 4.x,Windows2000

Create beautiful icons from pictures and photos in seconds.
License: Shareware
OS Support: Win95,Win98,WinME,WinXP,WinNT 4.x,Windows2000,Windows2003

A great tool that makes changing icons on the desktop fun and easy Try it now!.
License: Shareware
OS Support: Win98,WinME,WinXP,Windows2000

Make icons from BMP, JPEG, GIF, PNG, PSD, TGA and TIFF images.
License: Shareware
OS Support: Win95,Win98,WinME,WinXP,WinNT 3.x,WinNT 4.x,Windows2000,Windows2003

Create beautiful icons from pictures and photos in seconds.
License: Shareware
OS Support: Win95,Win98,WinME,WinXP,WinNT 4.x,Windows2000,Windows2003

You can create, edit, import, export and find icons and manage icon libraries.
License: Shareware
OS Support: Win95,Win98,WinME,WinNT 4.x,WinXP,Windows2000,Windows2003,Windows Vista Starter,Windows Vista Home Basic,Windows Vista Home Premium,Windows Vista Business,Windows Vista Enterprise,Windows Vista Ultimate,Windows Vista Home Basic x64,Windows Vista Home Prem

Create smooth multi-resolution icons for Windows with this icon maker.
License: Shareware
OS Support: Win95,Win98,WinME,WinXP,WinNT 4.x,Windows2000,Windows2003

Icon Constructor converts BMP, JPEG, GIF, PNG, PSD, TGA, TIFF formats into icons.
License: Shareware
OS Support: Win95,Win98,WinME,WinNT 3.x,WinNT 4.x,WinXP,Windows2000,Windows2003