RealWorld Icon Editor lets you create icons from image files, craft icons from 3D models, and manage icon libraries.

Using any image in the JPEG, PNG, PSD, BMP, or GIF format, you'll be able to create an icon that's uniquely yours! Or, if you're feeling particularly creative, you can craft an icon from scratch using a number of painting tools. More than just a drawing program, RealWorld Icon Editor gives you the flexibility of layer effects, scripting, and mouse gestures. What's more, the integrated 3D editor will astound and amaze you with its ability to produce realistic and consistent lights and shadows, no matter how little skill you have!

http://www.bitsdujour.com/software/r...d-icon-editor/