What is the best free icon maker?

Answer 1

Here is a tutorial for using paint or other free graphic programs
http://www.dovada.com/make_your_own_icon.htm

Here are a couple so-so free programs:
http://www.download.com/EIPC-Free-Image2Icon/3000-2195_4-10577130.html?tag=lst-0-6
http://www.download.com/Icon-Sushi/3000-2195_4-10547563.html?tag=lst-0-9

and here is a decent one .. there is a free version and a pro version ... and the pro version is only $10 ...
http://answers.yahoo.com/question/index;_ylt=Al0mAz6g0q6_A9mnmELd4Ybsy6IX?qid=20070114144220AAPNIHh&show=7#profile-info-a3b33081e0c1d13b4c8da38d9ad677f1aa