Preferrably S3&K style.
[I'm aware that there are several Tails cursors already, but I'm talking about a full set, not just one or two cursor states.]
I'd also prefer it if you avoid down-scaling where possible.
If you must down-scale it, then try Sonic CD's shrunken Tails.
Find out how Vista icons differ from XP icons.See how RealWorld Icon Editor handles Vista icons.