It's easy to make an icon.
All you ned to do is get the image in paint or any imaging program.
Make the images dimensions be 75 x 75 pixels or smaller. ( I forgot what the proper size was - just use any that's small! )
Now save the file as a bmp.
Open up Windows explorer make sure you have enabled file extensions to be shown. Rename the file to xxxxxx.ico
x = the name of the file.
A message box should come up say yes to chnge the file type.
Now go to your desktop and right click on the icon that you desire to change and go properties then the shortcut tab and click on the change icon button.
Locate the icon and change it.
And go OK
If you want to change my documents or something right click on the background of ou desktop and go properties. Click on the effects tab and change your desired icon then go OK.
To finally change the bmp file to an ico to see the extensions you go into Windows Explorer. Click Tools at the top of the screen go Folder Options then go to the view tab.
Make sure the where it says : 'hide file extensions for known file types' make sure the box is unchecked to be able to change the files format.