If you need to make pixel correct designs, there is a free application for OS X called Pixen.
To create OS X icons out of your designs use Iconographer. In this application you start out by creating (or copying in) the 128×128 pixel thumbnail and it’s mask and than select Icon/Complete Icon to create all the other dozen variations needed to create a complete OS X/Windows icon. You will have to go through all the sizes manually to check if you’re satisfied with automatic scaling or if you want to adjust them.
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