Axialis IconWorkshop Professional is a one tool for all your needs: IconWorkshop is professional tool designed to Create, Extract, Convert, Manage and Redistribute Windows and Macintosh Icons.

Icon Constructor converts BMP, JPEG, GIF, PNG, PSD, TGA and TIFF formats into Windows icons. You can find many images on the Internet and convert them to icons for use on your Windows desktop, in applications and much more.

Exe Icon Changer 4.7 description
This utility allows to change icons of the Executable File, Dll File, and other registered executable file types.
Executable File Icons Changer - the tool that allows you by means of only several mouse clicks to replace a lot of icons of separate program with those you do like. Exe Icon Changer [...]

IconPackager 3.20 is a program that allows users to change nearly all of their Windows icons at once by applying “packages” of icons. A package of icons contains icons to replace most of the common icons on your Windows PC.