If you manually replace your icons with res hacker or similar, here are a few .dll's you can find most common icons in...

shell32.dll (Most icons in here)
explorer.exe (My Computer, ZIP Files etc.)
shdoclc.dll (IE Icon)
xpsp2res.dll (Wireless Networking, Service Pack 2 Shields, Bluetooth etc.)
mydocs.dll (My Documents, My Pictures)
netshell.dll (Various network icons)
shimgvw.dll (various image file icons)


all .cpl (control panel) files

anyone else wish to add?

Ok, some more I've found

mstask.dll (Scheduled Tasks icons)
wiashext.dll (Scanners & Cameras icons)
audiodev.dll (Portable Media Devices icons)

Run XPize installer (full version) and have a look at the components page, you will see tons of modificable files

By the way, for ZIP files are controlled by zipfldr.dll, not explorer.exe

thanks for the list, allmost complte list :
http://virtualplastic.net/html/hacklist.html

very cool link! Thanks Dels