GConvert

GConvert is a full-featured icon toolkit that lets you extract, create, edit, manage, compile and convert icons. Support for all icon images (any size, color depth plus MacOS X, XP and Vista 32-bit icons); create and convert icons from/to several image formats (ICO, BMP, PNG, PSD, GIF, JPG...); manage icon libraries (ICL, ZIP, DLL); search for icons; edit icon images; store favorites; use batch operations or enhanced icon drag/drop support.