The utility that I use to wrangle many of the icons on the Alternative Mail Stamp Icons List has just been updated.
img2icns is a freeware, open-source application that converts image files (supporting every format that I have ever thrown at it) into mac-friendly icons.
Its redesigned interface offers you a choice of output formats – icns file or a folder with an attached icon – and an export path.
Conversion is as easy as dropping the image(s) onto the interface’s bulls-eye:
It’s a very handy tool to have in the cupboard. Better yet, it doesn’t cost anything.
The app is freeware and available from the developer’s web site 
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