Program to make icons...besides Photoshop?

[ozzyman500]

So I'm getting into themeing my phone again and I don't have Photoshop. I use PhotoFiltre but that doesn't support layers. I need something that is capable with Vista that will make icons fine. Any suggestions? Also has to be free.

[G****ROW]

Paint.net
http://paint.net/

or Gimp
http://www.gimp.org/windows/

[ozzyman500]

Cool, thanks!