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)
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Easy Icon Maker 

ICON Maker is a small and easy-to-use icon editing program. It allows you editing a transparent or opaque icon. It supports different colors and sizes. It also includes icon tools: Icon Changer , Icon Searcher , and Icon Extractor .
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