Replacements for the icons in
your Start menu as well as those that you normally see on
your desktop like My Computer, the Recycle Bin, Networking, Printers, and all of your drives.
You'll need Microangelo
or other icon software to change your icons. Also note that these
icons look best at 48 x 48 so you'll need to change your icon size as
well. Check out M's
Factory for information on how to customize your desktop.