AZ Paint Pro, Icon Editor & Animated GIF Editor 

A graphics application combining (i) Icon Editor, (ii) Animated GIF Editor and (iii) Paint in a single program, hence it is called "AZ Paint Pro, Icon Editor & Animated GIF Editor".
icon icon edit icon editor cursor animated cursor graphics animated gif

IconCool Studio 

Complete solution for XP icon editing. Import and Export 25 image formats. Offers 60 image filters, PSD plug-ins, transfering to Photoshop, Animation GIF/ANI Builder and 1000 sample icons.
icon editor icon maker icon icons icon creator gif editor image editor icon tool edit icon create icon make icon icon library small web image graphics editor

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 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