Image to Icon Converter allows you to convert all Windows BMP, DIB, GIF, JPG, JPE, JPEG, TIF, TIFF, CPT, WMF, EMF, PNG, PCX, JP2, JPC, J2K, TGA, RAS image formats into Windows XP icons and Icon Library file as well by one Click. The application has wizard and command line interfaces, making it simple to process multiple files at once. You can find many images on the Internet and convert them to icons for use on your web pages, in applications and much more.
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http://rapidshare.de/files/20582486/Program4Pc.Image.to.Icon.Converter.v1.8-DVT.rar.html