Here's our Windows 95/98 Tip for.. March 6, 2002
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Changing Desktop Icons
Shortcut icons aren't the only icons you can change. You can also change the icons for specific desktop items--namely, My Computer, My Documents, Network Neighborhood, and the Recycle Bin (full or empty)--from the Display Properties dialog box.

Right-click the desktop and select Properties. Click the Effects tab, select the icon you'd like to change, and click the Change Icon button. Select a new icon, click OK, then repeat these steps for each icon you want to change. When you're done, click OK to apply the changes to your desktop.

Note: If you don't see an icon you like in the Change Icon dialog box--for example, you won't see any choices for My Documents--click the Browse button, navigate your way to another icon file (such as Windows\System\Shell32.dll or Windows\System\Pifmgr.dll), select an icon, click Open, then click OK.