1)   IconPackager 3.0
IconPackager lets you change all the icons used by Windows at once. It's easy to use, easy to create your own icon packages and version 3.0 includes a ton of really cool looking icon packages. Thousands more icons are available on the net.

 2)   IconDeveloper 1.2
IconDeveloper is a program that makes it a snap to create your own icons for Windows. With just a few clicks, any image you find on the Internet or create in a paint program can be turned into an icon.