tried out various icon making software - i like this the best. especially if you're trying to create vista icons. they also have tutorials on how to use their application to make the various icons.

they also offer a 30-day trial. it has full functionality so you can actually create icons. used it to create icons for a client - very happy with the results.

Quoted: Axialis IconWorkshop™ is available here for download in 30-Day Tryout version. You can freely download and install this version on your computer for evaluation.