If you have any questions or requests for tutorials, post a comment or pm me.
Additional Information:
Note that this only works for non-system icons, so that means you can’t apply this for your MyDocuments, MyComputer or Recycle bin (well, you can, but not without getting dirty, or getting special software)
Links:
GIMP
http://downloads.sourceforge.net/gimp-win/gimp-2.4.6-i686-setup.exe
Photoshop
http://www.adobe.com/downloads/
Cool pre-made icons and more
http://www.wincustomize.com/gallery.aspx#icons
Thank you very much!
Interesting blog!
Thanks to author for this information!