Can Icon Editor export files to another program in the form of 3DS type. If so, how do call out that format when saving the 3D image created with the Icon program.
Yes, with some limitation (for example textures are not exported).
Go to Operation->Save as 3D Studio object in main menu and then select level of detail for surface triangulation.
Find out how Vista icons differ from XP icons.See how RealWorld Icon Editor handles Vista icons.