Changing Windows' Icons:

You can change the Icons Windows uses for folders, the Start Menu, opened and closed folder in the Explorer, and many more.
1. Open RegEdit
2. Go to HKEY_LOCAL_MACHINE\Software\Microsoft\Windows\CurrentVersion\Explorer\Shell Icons3. Add a string value for each Icon you wish to change.
Example: "3" ="C:\Windows\Icons\MyIcon.ico,0" This will change the closed folders in the Explorer to "MyIcon.ico".
Here is a complete list for each value.
0= Unknown file type
1= MSN file types
2= Applications Generic
3= Closed Folder
4= Open Folder
5= 5.25" Drive
6= 3.25" Drive
7= Removable Drive
8= Hard Drive
9= NetWork Drive
10= Network Drive Offline
11= CD-ROM Drive
12= RAM Drive
13= Entire Network
14= Network Hub
15= My Computer
16= Printer
17= Network Neighborhood
18= Network Workgroup
19= Start Menu's Program Folders
20= Start Menu's Documents
21= Start Menu's Setting
22= Start Menu's Find
23= Start Menu's Help
24= Start Menu's Run
25= Start Menu's Suspend
26= Start Menu's PC Undock
27= Start Menu's Shutdown
28= Shared
29= Shortcut Arrow
30= (Unknown Overlay)
31= Recycle Bin Empty
32= Recycle Bin Full
33= Dial-up Network
34= DeskTop
35= Control Panel
36= Start Menu's Programs
37= Printer Folder
38= Fonts Folder
39= Taskbar Icon
40= Audio CDYou need to reboot after making changes.
You may need to delete the hidden file ShellIconCache if after rebooting the desired Icons are not displayed.

Article written by AUTHOR_NAME