Matching icons are the "soul" of a theme, aren't they? So let's share some accordant links.

As for me, I don't want to affront any icon maker, so I will only post icons that are really free for the use in themes, web projects, etc. Generally, I think it's good to read the respective Terms Of Use before using an icon set or to drop the respective icon maker a line, when in doubt (the latter is also a good way to get in contact with nice people )
Some icon makers require that you include a backlink to their site if you use their icons. I think that's more than fair given how much work they put in creating the respective icon set. Most icons are not meant to be modified in any way; however, a few ones are, I marked them green.

All listed icons are in .png format and have at least 48x48 pixels in size, so they won't appear too small in the phones' Grid Menu.

All icon sets are descriptive (I'm aware that one can use little animals, smurfs, bubbles, etc. as icons, but there are loads of them on the web whereas free descriptive icon sets are harder too find; so I will stick to digging up the latter ones).

All icon sets contain the 10 icons that are used for a S40 theme (sometimes with a little imagination, e.g. Chat Bubble icons can be used for "PPT", Refresh arrows or Notepad icons for "Log" – you know the deal )

I will update the list as soon as I find more icon sets..

If you know of good icon sets for the use in S40 themes, don't hesitate to post the accordant links here, too.
Happy theming!

• Weby
• On Stage
• Flavour Extended
• Quartz Icon Pack
• Simplicio
• Function
• Primo
• Onebit Part 1 and Onebit Part 2

• Sphere by Vladstudio
The Sphere icons come in blue, gold, green and black.
They may be modified, PSD files are included for this purpose.

• Axialis icons
The icons may be modified. Axialis wants to be credited with both a link to their homepage and their icon download page - to do so, you can just copy this link (remove the asterisks):
[*url="http://www.axialis.com/free/icons"]Icons[/url]by the[*url="http://www.axialis.com"]Axialis Team[/url]

Just got a confirmation from webdesignerdepot.com that their
• Ravenna icons are free for the use in cellphone themes, too - thank you, Walter

The • Ginux set by Asher Abbadi is also free for non-commercial theming. Thanks, Asher

Same goes for the Dropline Neu! icon set on Silvestre's website. Thanks, Silvestre

• Go Green

• Nixus

Thanx BB, beautiful icons

Thanks @BB !! They are wonderful Icons !!
This is my Addition to your collection , A place where I download icons
http://www.iconpot.com/

thanks

Really Nice post...Thanks BB

nice

Thank you, They are nice Icons

those are cool icons

thanks BB
and i think i will will go back to S40 themes because it is have to make s60 themes ....
well at least it is hard for me and of course i need more experience to start with this kind of themes

Super Ultra Thanks......

Great post.Thakns for sharing!

so lovely really,,thank u

Thanks a lot for the information and also for the links of icons. This is very useful for making themes.

thanks BB its cool icon

yes cool....
nice iconz...............

Wonderfull

thakssssssssssssssssss

So please give more link to icon download, i really excited with the icon.

gr8.thanks a lot... .

Nice

Cool Work Dear

Check this site for some cool icons http://pc.de/ico/

Does any one have link to Omnia icon pack in PSD format.........

thanks in advance...

thanks BB...

Thank You Very Much

thanks for the share

you are gr8

thanksss

thxxxxxxxx

Thanks a lot

Thanks

hey thanks for this :D

Hello to everybody!
Can someone make for me a theme thaht includes a "Ovi store icon" ???
I will do everything you ask, yust make a theme for me.
it will be great if you make it with the "On stage" icons!
PLease !!!! contact me if you ready to help me!

P.S. I alredy reqvested a theme in the reqvest topic, and i get it but i am not so hapy with it

thanks :D

nice icon packs , Thanks for sharing these

@Hazza-1 you can request again just recall ur request in theme request thread