IcoFX - IcoFX is an all-in-one solution for icon creation, extraction and editing.
Krita - Krita is a professional FREE and open source painting program. It is made by artists that want to seaffordable art tools for everyone. Concept art. texture and matte painters, illustrations and comics.
IconViewer - Bot Productions's IconViewer utility allows you to view, copy, and save the icons in a file through its property sheet.
MyPaint - MyPaint is a fast, distraction-free, and easy painting tool for digital artists.
Quick Any2Ico - Quick Any2Ico is a FREE Portable Application that creates high quality Icon files from any File...
GIMP - GIMP is a multiplatform photo manipulation tool.