1)   IconForge Icon Editing Tool Kit 7.20
Complete suite for creating and modifying icons, multi-resolution icons, cursors and animated icons. Use for desktop icons, Web Site bookmarks, programs, other projects. Features: Full painting tools; Import or export images; Edit or add icons; more.
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 2)   Business and People Icons Pack 5.0
More than 1800 XP icons designed specifically for database applications, business applications, internet applications and websites.File format: .ICO(NOT INCLUDE 128*128), GIF, PNG Sizes: 128x128,64x64,48x48, 32x32, 24x24,16x16
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