Aqua-Soft Forums[help] Changing Icon
For icon changing: Most icons (eg those on the desktop) can be changed by right-clicking on the icon, Properties, and choosing the option Change Icon. Browse through to the folder where you kept all the downloaded icons, select "Open", then "OK" in the next dialog and "Apply" the new icon! This method of right-clicking on an icon, selecting "Properties" and then "Change Icon..." can also be used to change some of the icons that accompany your folders as well. You can do this in Windows Explorer. The same method can again be used on some of the icons contained within your Start Menu, namely those in the Programs tab. Perhaps you think that the Calculator icon is hideous and you want it changed. Right-click on it, select Properties, "Change Icon...", find the right icon, click "OK" through the dialogs.
Some icons on the desktop may not be changed using the above method. Such icons include the My Computer, Recycle Bin, My Network Places, and My Documents icons. To customize these icons, right click on an empty area of the desktop, and select "Properties". You'll find yourself in the Display Properties menu. Select the Desktop tab, and at the bottom, choose "Customize Desktop". The Desktop Items dialog will appear. Highlight the icon you want to change, click the "Change Icon..." tab and browse for the desired icon. Once you've found it, just click OK through the dialogs.
But there are some icons on the Start Menu itself which may not be customized using the above method, like those found on the right-hand side of the Start Menu (My Computer, My Documents, Control Panel, Help and Support, Search, Run, etc.). In such situations, you would have to rely on third-party (usually shareware) icon customization programs. Such programs include Axialis Iconworkshop, Iconpackager. You can find tutorials on how to use Axialis Iconworkshop to change the above-mentioned icons at the tutorial pages of the program site. Other programs include E-Icons, Microangelo and IconPhile (freeware).
Another way you can change those icons is by using the free program Resource Hacker. This consists in hacking your shell32.dll file (found in the Windows\System32 folder). This file contains all your default Windows icons. But they are ugly, and don't usually go more than 48x48 in size.
Tutorial on using Resource Hacker to hack shell32.dll.
Tutorial on replacing the newly hacked shell32 with the default Windows one.