Wonder if this is a programming question . Anyways, I used Microangelo once. You could also use borland workshop or the icon and cursor editors in Visual Studio IDE. There's one more GIF Movie Gear but I'm not sure if you could create cursors with it.
go no http://www.zdnet.com/downlaods and search for icon makers or cursor makers i got iconedit32 from there a few years ago, it doesa shop of making icons.
scroots
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