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IconXP 3.15
IconXP allows you to edit Windows
icons in color depths up to 32-bit
True Color with 8-bit transparency 
for Windows XP. It supports ico, 
jpeg, bmp, gif, png, wmf, cur and Adobe
PhotoShop psd graphic formats.
You can customize Windows Desktop 
and folder icons.   
Requirements: Windows 9x/ME/NT/2000/XP/2003/Vista,
32MB RAM, Pentium-300, True Color.
Home page: http://www.aha-soft.com/iconxp/