Folder: %SystemRoot%\system32
Find these files (include path):
1. C:\Windows\Explorer.Exe
2. C:\Windows\System32\AccessibilityCpl.Dll
3. C:\Windows\System32\compstui.dll
4. C:\Windows\System32\Ddores.Dll
5. C:\Windows\System32\DDORes.dll
6. C:\Windows\System32\GameUx.Dll
7. C:\Windows\System32\imageres.dll
8. C:\Windows\System32\mmcndmgr.dll
9. C:\Windows\System32\mmRes.Dll
10. C:\Windows\System32\MorIcons.Dll
11. C:\Windows\System32\NetCenter.Dll
12. C:\Windows\System32\netshell.dll
13. C:\Windows\System32\networkexplorer.dll
14. C:\Windows\System32\PifMgr.dll
15. C:\Windows\System32\PniDui.Dll
16. C:\Windows\System32\SensorsCpl.Dll
17. C:\Windows\System32\SetupApi.Dll
18. C:\Windows\System32\Shell32.Dll
19. C:\Windows\System32\wmploc.DLL
20. C:\Windows\System32\wpdshext.dll
How to change shortcut icon?
Find a shortcut on your desktop and right-click on it and select Properties. On most, you'll have an option to "Change Icon".I've found there are any number of .exe and .dll files that have icons in the Windows and Windows sub-folder directories. You just have to use the "Browse" button after selecting "Change Icon" and click on an .exe file or .dll file. Of course, shell32.dll is probably the largest icon archive in Windows.