I have an article up on my site that shows how to use OmniGraffle with a template I use to create great iPhone toolbar icons in minutes:
http://steveweller.com/articles/toolbar-icons/
The template sets up a grid to work to that corresponds to one square for each pixel. You draw your icon in white on top of the black template background and then export as a PDF exactly the right area to match the icon size you need (typically 21 pixels high). Then you reimport the PDF, resize it to the final icon size (21 pixels again), and export as PNG. The template does nothing magical; it just provides an already set up working area and helps you get the final PNG right every time to the scale is correct.
You could use the same technique in Acorn or any other app that supports PDF export and layers.