What is your Operating System?
Themes control the appearance of Windows XP, with themes you can change
the desktop appearance, the look of icons, your screensaver, and have
different sounds among other things.
Windows XP has some themes built-in, and you can also download themes from a variety of different places online.
below is the link , how to do it :
http://www.helpwithpcs.com/tipsandtricks/changing-theme-win-xp.htm
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What kind of icon are you talking about? A desktop icon?
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