There are a number of tools you can use.
icoutils, available as the eponymous package in many distributions, includes a tool capable of extracting resources from most Windows executables,
wrestool -x --output=. -t14 /path/to/windows.exe
will extract the icons present in the given Windows executable and write them to individual files, named after the executable name, with the type and icon name added.
7z can also extract all the resources in a Windows executable;
7z x /path/to/windows.exe .rsrc/ICON
will extract all the icons in the given Windows executable and write them to individual files in the
To extract an icon from an executable file directly, if you have a Windows link pointing to that executable, you can use Wine's
wine winemenubuilder -t /path/to/link.lnk /path/to/image-out.png
I believe the command will extract the image that the link would use, whether explicitly in the link or implicitly in its target.
If you need to generate a Windows link, you can use the