What a nice application I’ve just found on MacThemes forums. It’s called Hobiconer and it’s a free app by Jérémy Marchand that lets you create, import and export icon in many formats: .icns (Apple icon format), .ico (Microsoft icon), .png and .tiff.
As you can see from the screenshots, you can import an icon and see it at every available resolution, change the background color from black to white with a slider (or even choose another color with the system wide picker), hit the eye button to see the icon “live” in the dock, open more than a “project” in the sidebar.
There are a lot of advanced tools that let you export icon image files, but this one is just a simple solution for people who need a quick conversion / preview. The app it’s free, it does well what it’s meant for, you should give it a try.
[Fever icon by Matthew Rex Downham. Go download it here.]