Icon Works Pro is an easy to use icon editor.
BSEditor: Icon Works Pro is an easy to use Icon Editor Icon Works Pro is an easy to use icon editing software that has all the functions to help you Create and edit icons and cursor files.Icon Works Pro can import image files of major formats including PNG, GIF, WMF, EMF, BMP, TIFF, and JPG.
Limitations: 15 day Trial you can free download Icon Works Pro 1.51 now.