IconXP

Use this powerful utility to edit icons and customize Windows. IconXP contains a variety of paint tools to let you edit icons in either standard or custom sizes, in color depths up to 32-bit True Color. For Windows XP icons, you can add impressive drop shadow and smooth effects. You can import and export ICO, BMP, JPEG, CUR, ANI, GIF, WMF, PNG, XPM, XBM, WBMP and Adobe Photoshop PSD files. You can customize Windows Desktop icons and folder icons.