@icon sushi is an image to icon converter that supports the mask editor and the creation of Windows XP 32bit icons.

If you are making images with your favorite drawing tool, @icon sushi may be good choice to do that.You can import BMP, ICO, PNG, PSD, EXE, DLL and ICL, and allows you to export to ICO, BMP, PNG and ICL.

Ссылка: http://www.towo..es/aicon121.zip