Frontbase Image To Icon 

Create graphics with your favorite painting program, and then convert them into icon files with this program. The program supports BMP, GIF, ICO, JPG, PCX, PNG, TGA, and RAS. Convert images with the right mouse button menu in Windows Explorer.
icon ico icons convert icon maker icon editor bitmap bmp gif jpeg pcx tga png

Microangelo 

The "Grand-daddy" of icon software! This power-packed suite of utilities continues to offer the finest and widest array of features for authors and users alike. Showcase your software or your desktop with Microangelo!
microangelo microangelo on display icon icons icon editor icon maker image editor graphics editor xp icons desktop desktop icons alpha-blended icons themes

AWicons Lite 

Creating high-detail true color alpha-blended icons becomes a hard task unless we use the right tools. AWicons allows creating, editing and managing icons and other small imagery. This is the only tool you need to create vivid icons from scratch!
icons tools tool graphic desktop icon cursor cursors edit editor graphics awicons lokas

Wise Icon Maker 

Wise Icon Maker can create icons, extract, and convert all graphics to 32-bit color depth Icon.Include comprehensive collection of drawing tools and effects.Have anti-alias and smoothness functions and excellent 3D gradient effects.
gif to icon bmp jpg png to icon wise icon creator maker editor converter tools

AWicons Pro 

Creating high-detail true color alpha-blended icons becomes a hard task unless we use the right tools. AWicons allows creating, editing and managing icons and other small imagery. This is the only tool you need to create vivid icons from scratch!
icons tools tool graphic desktop icon cursor cursors edit editor graphics awicons lokas

IconArt 

IconArt is a highly-compact icon & cursor creator. Icons are used to illustrate programs and files. One example are the shortcuts on your desktop. Cursors are used for mouse pointers.
iconart conware icons cursors edit graphics create make desktop