MCT I use two programs to do my shell32.dll hacking.
I have iconExtract and resource hacker.
think of Icon Extract as your viewer. It shows you all the icons in shell32 and their location.
so for example i want to change my folder icons. I look for the default icon.
then use resource hacker to replace the ico
you can get some nice icons from tweaksxp or iconfactory.
http://ezshare.de/files-en/220584/iconsext.rar.html