I recently received a PM asking what SW I use for creating icons etc.
Since I have Linux I use GIMP, but I do find it a bit counter-intuitive and if I was using Windows I would probably not use it.
The obvious choice is Photoshop, however, it also comes at a price.
A nice alternative is the Zoner Photo Studio, which also has a very sophisticated photo and image editor. The basic version is free, however, from time to time they also have a promotion where they offer the Pro version for free for a limited period of time.
Well I just noticed today that this is now available, so if you are intersted have a look, the installation link will only be valid for another 18 hours:
http://www.bitsdujour.com/software/zoner-photo-studio-proYou save 89 bucks