Please tell me what program can do it
Convert Mac Osx Icon -> Windows Icon
You will need at least two softs.
First is Stuffit Expander--> http://www.stuffit.com/
Next is IconWorkshop--> http://www.axialis.com/iconworkshop/index.html
Stuffit will get you through the typical Mac compression and into a regular Windows folder. IconWorkshop (is there another conversion software?) is needed for conveting the icons themselves.
Good luck and have fun.
any2icons also can do it and its freeware
Its can convert any type of graphics to .ico format including from PNG
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