Aqua Soft Icons 

110 Royalty-Free Stock Icons for use in your Web and Software projects at a price to fit any budget.
icon xp stock royalty-free toolbar graphic image

Free Icon Gallery 

Free Icon Gallery contains more than 3,000 free colourful icons and icon libraries and they are all absolutely free!!!
free icon gallery icon library change folder xp colourful icon icon tool

HappyIcon 

Create icons from videos, images, photos, cameras, scanners. Many filters available, TWAIN and WIA compatible.
create icons from videos images photos cameras scanners

ActivIcons 

Customize Windows' desktop icon and cursor attributes. Swap your custom icons for My Computer, and other icons; save icon positions; make icon text labels transparent; fix icon problems; animate icons; replace Startup and Shutdown screens; more ...
desktop positions replace change changing fix stop locations start button repair cache startup shutdown

xp and mac style icons Free 

100 XP style icons for your web and software projects. Each icon is available in four different sizes and six different extensions.Sizes: 48x48, 32x32, 24x24, 16x16 pix. File types:PNG,TIFF,BMP,GIF,ICO,ICNS; (32 & 8 bits)
xp icons mac icons professional icon professional icons aqua icons business icon business icons cool icon cool icons cool xp icons corporate icon corporate icons custom icons custom icons mac os x

Pop-a-BMP-to-ICO 

Pop-a-BMP-to-ICO is a simple image converter that was designed to make creating icons easier by converting 32x32 bitmap images into .ICO files.
bmp to ico pop-a-bmp-to-ico bmp to ico bmp 2 ico icon conversion bitmap to icon convert icon convert to icon icon converter