Can anyone recommend software for creating .ico files?

It must be able to create an icon with various resolutions: 128x128, 64x64, etc.

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up vote 7 down vote accepted

IcoFX is very good, and it is free.

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Really nice software. Thanks Dimitri. – Artur Carvalho Sep 1 '09 at 16:19
Sadly it's not free anymore. – Martin Buberl Oct 2 '11 at 23:37
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The Gimp supports .ico files and is by far the most popular free, open source software for creating/editing images.

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Does it support icons with multiple sub-images (for different sizes/color modes) nicely? – SamB Jun 1 '10 at 22:04
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Axialis is having a very good Icon software, which has all future upgrades free. It supports the latest versions of the icons for both MAC and Windows. Linux is not an issue, as those are using standard .png files.

http://www.axialis.com

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I swear by IconBuilder.

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