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Icon Sushi is another great Free portable icon creation tool that can be used to convert images to icons and vice versa. It also supports Windows XP 32bit icons, Windows Vista large icons, multiple icons and more. Icon Sushi can open ICO, BMP, PNG, EXE, PSD, ICL and DLL files and can convert files into ICO, ICL, PNG or BMP.

via Icon Sushi – Image to Icon Converter | Portable USB Pen Drive Applications.