Frontbase Image To Icon - Convert images into icon files.
Create graphics with your favorite painting program, and then convert them into icon files with this program. You can also convert icon files into different images. The program supports BMP, GIF, ICO, JPG, PCX, PNG, TGA, and RAS. Change the dimensions, the color depth and edit the transparency/alpha (Windows XP icon format) mask. You can also convert images in Windows Explorer with the right mouse button.