Well, please follow this way to do that:
Change Program Icons
1.Change My Computer or The Recycle Bin that are 'built-in' to Windows.
2.Right-click on Desktop/Properties/Effects/
3.Highlight Icon/Change and Icon/Browse/Local Disk
4.Open C:/WINNT/System 32/Progman. Note that the filename is Progman.
5.Change the icons using this program.
Change Icons for File Types
1.Use this method to change all the icons associated with a given file type, like all NotePad documents, for example. Changing one file icon generally changes all of that type.
2.Open My Computer/Open tools/Open folder options
3.Click File Types
4.Highlight the file-type icon you wish to change.
5.Click Advanced at the bottom right of the screen.
6.Change the icon.
7.Use one of the4 shown icons or click Browse to go to Local Disk C:/WINNT/ System 32/Progman/
8.Highlight the icon
note: You might not be able to edit some files types like folders.
Change Shortcut Icons
1.You cannot properly change individual icons on the Desktop without editing the Registry, but you can change shortcut icons.
2.Create a folder on the Desktop.
3.Name the folder Shortcuts.
4.Put all the Desktop files you want to change the icons for into this folder.
5.Right-click on each of these files.
6.Choose Send to Desktop or Create Shortcut.
7.Right-click the new shortcut icon on the Desktop.
8.Select Properties/Change icon or
9.Browse to Browse/Progman.
The source:http://www.wikihow.com/Change-or-Create-Desktop-Icons-for-Windows Answered May, 02 2011