There are several tools, that converts your image (drawn in Photoshop) into an icon-format:
- Iconeer
- Img2icns
- IconBuilder
- Pic2Icon (seems to be not supported any longer)
- FastIcns
To convert an icon-format into another graphic-format (so you can easily modify) I can recommend:
- GraphicConverter
- PhotoLine
Greate sources for free icons are:
- freeiconsweb
- freeiconsdownload
- 60 Icon Photoshop Templates
Please read the licence of the sets you download! You can download a lot of free icons there and reuse them or even modify them. Then you can convert them back into the icon-format with the tools mentioned above.