What system files have Icons?

[Nightlord]

For my Unattended DvD I have been able to replace the icons in shell32.dll and explorer.exe. Are there any other system files with Icons I can replace?

[Viscon]

you may try to mess around with all *.cpl files (ControlPanel) and mydocs.dll to change MyDocuments icon

[Dutchdre]

Download XPize MCE

XPize is a GUI enhancer that replaces most of the non-XP icons, avis and bmps that Microsoft has always overlooked. It also includes some extras and a reloader, which you can use after visiting Windows Update.