Because I'm cheap AND lazy

Anybody know of a good freeware program that will let me manipulate images to make icons?

A Neogolism I wish I'd thought of

"Kirk-Shirted" for when a male character gets into a fight and finds his shirt artistically ripped off.

Found in the replies to kajafoglio's post: http://kajafoglio.livejournal.com/93904.html?nc=25