IconTweaker is a free tool to customize Windows icons.
Give your desktop a personal look by changing the default Windows icons. You can also modify individual icons of drives and folders to be able to recognize their contents easily.
Using the available themes you can apply set of icons at once. Designers can create themes to share their icons with other people. Many themes with beautiful icons are already included and ready to use.
Download: IconTweaker 1.12 Windows 98/ME/2000/XP/2003