...of your desktop
From the Control Panel, double-click on the “Personalization” icon. On the left panel, click on “Change desktop icons”. A new window will pop up. There you have icons representing your computer, user folder, network and recycle bin (full/empty). Select one of them and click on the “Change icon...” button. Choose a new icon and click on the OK button to save your choice.

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...of your file types
From the Control Panel, double-click on the “Default Programs” icon. On the right panel, click on “Associate a file type or protocol with a program”. Select a file type or protocol from the list and click on the “Change program...” button. Browse to a new program compatible to your selection and click on the OK button. Doing so will automatically replace the icon of your selected file type or protocol with their new associated program icon.

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...of your shortcuts and folders
The procedure is pretty similar for both. Right-click on a shortcut or folder, and click on “Properties”. In the new window, under the “Shortcut” or “Customize” tab, click on the “Change Icon...” button. Browse for the icon you want to give your shortcut or folder and click on the OK button to confirm your choice.

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