Our website provides a free download of Iconeer 2.0.2 for Mac. The software is included in Design & Photo Tools. The actual developer of this Mac application is Ancodia Software.
From the developer:
Iconeer is powerful, full featured mac icon creator for Mac OS X icons. Easily creates mac icons of all kinds with real-time preview on virtual desktop, so icons can be seen on different backgrounds instantly. Iconeer supports all icon suites from standard System 7 icons, through new suite of Mac OS 8 and 9, till photorealistic modern Mac OS X thumbnail icons.
You may want to check out more Mac applications, such as Icon Creator - ICNS and IconSet Composer, iOS Icons or Icon Factory, which might be similar to Iconeer.