Try freeware sites like http://www.nonags.com/nonags and search on these keywords: icon editor freeware. There's a few free icon editors out there. Mostly though they kind of suck to use unless you have an optical mouse or some pointing device that has some precision. The other approach is you can get a paint program and then convert the bitmap image to icon. IrfanView freeware will do the conversions. You can get it on nonags.
