Yeah, GIMP 2 owns (and its free!)

http://www.stardock.com/products/iconpackager/

But it ain't free.

I didn't recall you asking about that in this thread. Which post did you mention it in?

Anyway I used WindowBlinds when I was still using XP and it's a good program with it's own support forum (in case you run into issues modifying your system, maybe?).

You don't need any special icon program. Just get your image, and open it in paint. Save it as a 24bit BMP file but append the name with the .ico tag, as in newlogo.ico. The icons other than shell32. Right click on desktop hit properties to open display properties window. Go to desktop tab and hit customize desktop. It can change the my docs my computer and full and empty trash bin. If you want to get creative open notepad (assuming you're in XP here) and copy and paste this in

Windows Registry Editor Version 5.00

[HKEY_CLASSES_ROOT\CLSID\{645FF040-5081-101B-9F08-00AA002F954E}\ShellFolder]
"Attributes"=hex:50,01,00,20
"CallForAttributes"=dword:00000000

Save it as a .reg file. After you save it double click it and enter the info into the registry. Now when you right click on the trash can you will see an option to rename it anything you want. Desktop icons should just have a right click, then properties then change icons. Some are more involved. If for instance you want to change the logo on the my programs folder, it doesn't give you the option to change it. Just go to another partition and create a new folder named program files. Use properties to change it to anything you want. Then move the folder into the C drive. It will ask if you want to confirm the folder replacement. Say yes and now you have a logo on the program files logo. Now right click and send to desktop and its on the desktop with the new logo. Or on the start menu.

http://angryhippy.net/images/startmenulogos.jpg

EDIT: be_patient...Thanks for the link to the icon program! I have photoshop CS but use paintshop pro8.0 It's a bit more user friendly for graphics noobs like me. Some of the photoshop plugins work in paintshop pro as well.