image to icon converter that supports the mask editor and the creation of Windows XP 32bit icons.

icon sushi Features
Support for Windows XP 32bit Icons.
Support for Multiple-Icon which contains some icons in a file.
Edit Alpha channel and Transparency-Mask.
Open 1x1 to 128x128 size of images.
Open 1/4/8/24/32bits color images.
Import: ICO/BMP/PNG/PSD/EXE/DLL/ICL, Export: ICO/BMP/PNG/ICL
Copy to / Paste from Clipboard.