Buddy Icon Smileys for AIM 

The smiley Buddy Icons for AIM is a set of free icons to express your moods and feelings on AOL Instant Messenger. These smileys are a simple and easy way to show how you feel while chatting!
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IconEdit2 

TrueColor Icon Editor. Supports ICO, ICL, NIL, EXE, DLL, GIF, TIFF, BMP and JPEG files for open/extract/convert to icons. Can save your work as ICO, GIF, TIFF, BMP or JPEG files. Allows you to paint, search for icons and capture screen areas.
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