recently I've found a script on the kernel list posted by Jun Nakajima from Intel.
It's called kicc and it should compile the kernel with icc instead of gcc.
In the message on lkml it says that no patches are needed for a kernel build.
Unfortunately the compilation process always stops with the following error message:
arch/i386/kernel/cpu/mtrr/if.c(164): error: expression must have a constant value
Thanks in advance.
Compiling linux kernel 2.6.5 with icc