1)   Picture To Icon 1.94
Picture To Icon converts images or any part on your screen into icons, resizes the icon and extracts icons from libraries. With Picture To Icon you make nice Windows icons of your pictures and digital photos quickly and easily.
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 2)   IconMasterXP 4.1
This program is capable of converting any popular image format into Microsoft Icon format, plus giving you great control over your conversion process. IconMaster supports all color modes and sizes, alpha-channel, special effects and more...
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