You can customize the icons under Windows Desktop

Then right-click (context menu) -> Properties

And now you can choose a new icon

imageres.dll

The icons are displayed as a selection of the icons

Icons off: C: \ WINDOWS \ system32 \ imageres.dll

imageres.dll

Icons page 2 off: C: \ WINDOWS \ system32 \ imageres.dll

Standard for icons is also

% SystemRoot% \ System32 \ SHELL32.dll

SHELL32.dll

SHELL32.dll page 2