If you are building any kind of website, email, accounting software,contact management, or server application,these are the perfect solution. http://www.regimages.com

IconEdit2 is a TrueColor Icon Editor. Allows you to paint, search for icons in your files and capture screen areas.

Check out these royalty-free icon collections with over 175 icons and small graphics elements that come in all sizes - from 16x16 to 128x128, 8 to 32 bits. Most are WinXP icons with alpha-channel. It's what you need for your website or application.