Freebbble!

An actually useful template, great for making favicons in various sizes. Includes template for favicons, Apple touch icons, Windows 8 tiles, Opera speed dial, and IE favicons.

Favicon PSD Template is a free Template design resource made by Dribbble user Erik Pavletic. As far as I can tell, its license is Unknown.

Helpful hint: Dribbble users are nice. If the license is unknown, it is usually because they forgot to mention it explicitly; not because they were being stingy. Ask nicely and they will probably allow you to use it.