这很简单，因为它免费、功能强大并且支持 Vista 图标 (256x256)： IcoFx
在此站点上，您可以找到（动画）光标工具： AniFx
如果你想付费，我'建议更强大的：Axialis Iconworkshop
That's simple, because it's free, powerfull and supports Vista Icons (256x256): IcoFx
On this site you can find a tool for (animated) cursors, too: AniFx
If you want to pay, I'd suggest a more powerful ones: Axialis Iconworkshop
我会使用 Inkscape 来设计图标，然后将它们缩小并转换为最终格式Gimp
这样做的好处是您可以设计一次图标，然后轻松地以多种目标尺寸生成它。
这就是开源世界现在正在做的事情:)（我们现在甚至有了原生 SVG 图标）
I would use Inkscape to design the icons, and then render them scaled down and convert them to the final format with Gimp
The benefit of this is you can design the icon once, and produce it in many target sizes effortlessly.
That's what the OpenSource world are doing these days :) ( We even have Native SVG Icons now )
我会推荐Paint.NET，或GIMP。 它们不是专门用于图标的，但可以完成工作以及更多。 而且，两者都是免费的。
编辑：Paint.NET 需要插件（免费）。
I would recommend Paint.NET, or The GIMP. They're not specifically for icons, but will do the job and much more. Also, both free.
EDIT: Paint.NET requires plugin (free).
对于图标，有 IcoFX。
For icons, there's IcoFX.
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这很简单，因为它免费、功能强大并且支持 Vista 图标 (256x256)： IcoFx
在此站点上，您可以找到（动画）光标工具： AniFx
如果你想付费，我'建议更强大的：Axialis Iconworkshop
That's simple, because it's free, powerfull and supports Vista Icons (256x256): IcoFx
On this site you can find a tool for (animated) cursors, too: AniFx
If you want to pay, I'd suggest a more powerful ones: Axialis Iconworkshop
我会使用 Inkscape 来设计图标，然后将它们缩小并转换为最终格式Gimp
这样做的好处是您可以设计一次图标，然后轻松地以多种目标尺寸生成它。
这就是开源世界现在正在做的事情:)（我们现在甚至有了原生 SVG 图标）
I would use Inkscape to design the icons, and then render them scaled down and convert them to the final format with Gimp
The benefit of this is you can design the icon once, and produce it in many target sizes effortlessly.
That's what the OpenSource world are doing these days :) ( We even have Native SVG Icons now )
我会推荐Paint.NET，或GIMP。 它们不是专门用于图标的，但可以完成工作以及更多。 而且，两者都是免费的。
编辑：Paint.NET 需要插件（免费）。
I would recommend Paint.NET, or The GIMP. They're not specifically for icons, but will do the job and much more. Also, both free.
EDIT: Paint.NET requires plugin (free).
对于图标，有 IcoFX。
For icons, there's IcoFX.