there are lots of tools you can use to change the system icons if thats the only thing you want to do
--->

http://www.shelllabs.com/
http://www.cursorarts.com/ca_if.html
http://www.soft14.com/Desktop_Enhanc...59_Review.html

http://www.topshareware.com/XP-Icons-download-2707.htm
http://www.aha-soft.com/cicons/

if you up to doing advanced changes to windows visit http://www.desktopian.org/ and learn more about plying with windblows shell





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