If you’re not designer or some with artistic skill, creating your own icons for your website or application is definitely not an option. Luckily there are many artists and Samaritans who contribute their amazing and beautify artwork to the society by making available the icon images to the general public. Most importantly free. MaxPower.ca has compiled a list of beautiful icons available for download that not only royalty free, but also with more freedom on ownership and distribution of derivatives rights based on Creative Commons (CC), General Public (GPL), or Lesser General Public (LGPL) license.
MaxPower.ca (no longer available) to browse a list of artists with the sample icons of their work, together with the type of license of the released work and the free icons download link.