icon sushi is an icon editor that supports the creation of Windows XP Icons. It allows you to open icons of up to 128x128 and edit the Transparency-Mask and Alpha channel. You can also use the tool to extract icons from exe, dll and other supported file formats. Supports the creation of Windows XP Icons and import/export to PNG format.

The license of this software is Freeware, you can free download and free use this icon software.