IconArt is a free software program in which you can make cursors with. I'm not sure about your definition of "good" because that's a extremely broad adjective. :x Here are a some tutorials if you don't know how to work IconArt. You can download IA
here and the two tutorials are
here and
here. Here are a few more links to other places:
here,
here,
here, and
here. Here is a search that I did on Yahoo!:
here. I hope this helps you out a bit. :).