Aha-soft Any to Icon Description:

Any to Icon converts BMP, JPEG, GIF, PNG, PSD, WMF, WBMP, XPM, XBM and CUR formats into Windows icons. You can add files and folders from Windows Explorer or other file shells using drag and drop, and you can break down entire icon libraries into individual icons. You can change color resolution and size to create customized icons. Any to Icon allows you to extract icons from folders and libraries. It's easy to process multiple files at once.