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Greenfish Icon Editor ProScreenshot 

 

A professional tool for creating icons, cursors, and other small pixelgraphic images. It has a wide range of features, can handle ICO/CUR/PNG/XPM/BMP/JPEG files, can create Vista(tm)-compatible, PNG compressed icons and has many filters including Drop shadow, Glow and Bevel. Some sample documents are included. No installation required.

Screenshot of Greenfish Icon Editor Pro