1)   Icon Works Pro 1.5012
Icon Works Pro is an easy to use icon editor that has all the functions for creating and editing icons and cursor files. Icon Works Pro can import image files of major formats including PNG, GIF, WMF, EMF, BMP, TIFF, and JPG.

 2)   Icon Constructor - advanced icon maker 3.54
Icon Constructor is an advanced icon creator, it converts all image formats into Windows icons. It supports Windows XP icons in 32-bit color depth with an alpha channel. This robust program works like the Swiss Army knife of icon creation!

 3)   Chameleon Icons 1.0
Chameleon Icon converts images of any format into Windows icons with just a few clicks. Convert any picture or photo in BMP, JPEG, GIF, PNG, PSD, TGA and TIFF format into icons for your Windows desktop, applications, folders, email and ICQ contacts.

 4)   Iconeer 2.0.1
Full featured mac icon creator for Mac OS X icons. Easily creates mac icons of all kinds with real-time preview. Supports all icon suites from System 7 till thumbnail icons of OS X. Features batch icon builder to create number of icons from pictures.