This article contains information on changing icons of associated file types.
http://www.online-tech-tips.com/computer-tips/change-file-icon/
Published by AmberZen on September 17th 2012.
A couple of handy links, so no one has to look them up, provided by the founder of RealWorld Graphics.
Right click on a shortcut icon then select 'Properties' and the tab 'Shortcut', and click 'Change Icon' to make your selection for a shortcut icon. For a folder icon right click and select 'Properties' and the tab 'Customize', and click 'Change Icon' to make your selection for a new folder icon. You can even use the icons in place of your recycling/trash Bin!
There is a different route for such.
Control Panel\Appearance and Personalization\Personalization
Right click on your desktop then select 'Personalization' or find it within your control panel under Appearance and Personalization\Personalization. In the list to the left select the link to 'Change desktop icons'. Select which icon you want to change and to what icon it should be changed to, click 'OK' when you are done and refresh your desktop.
I use Windows 7 so your route may be slightly different depending on which version of Window's you are using.
This article contains information on changing icons of associated file types.
http://www.online-tech-tips.com/computer-tips/change-file-icon/
Find out how Vista icons differ from XP icons.
See how RealWorld Icon Editor handles Vista icons.