Use Zaazu smileys to express what you really mean.
License: Freeware
OS Support: WinME,Windows2000,WinXP,Windows2003,WinME,

A collection of ready stock icons most often required for program design Free.
License: Freeware
OS Support: Win 3.1x,Win95,Win98,WinME,WinXP,WinNT 3.x,WinNT 4.x,Windows2000,Windows2003,Unix,Linux,Linux Console,Linux Gnome,Linux GPL,Linux Open Source,MS-DOS,AS/400,OS/2,OS/2 Warp,OS/2 Warp 4,MAC 68k,Mac PPC,Mac OS X,Mac Other,Palm OS 1.0,Palm OS 2.0,Palm OS 2.1,P

Convert images into icon files Windows XP icon format is supported.
License: Shareware
OS Support: Win98,WinME,WinNT 4.x,Windows2000,WinXP,

Over 500 royalty-free stock icons for sites and applications All sizes!.
License: Demo
OS Support: Win95,Win98,WinME,WinXP,WinNT 3.x,WinNT 4.x,Windows2000,Windows2003,Mac PPC,Mac OS X,Mac Other,Windows CE,Pocket PC,Windows Mobile 2003,

Allows you to set an icon, background image and description for your folders.
License: Shareware
OS Support: Win95,Win98,WinME,WinNT 4.x,Windows2000,WinXP,Windows2003,Win Vista

Change Desktop and Windows Explorer Folder colors and Icons.
License: Shareware
OS Support: WinNT 4.x,Windows2000,WinXP,Win Vista

Professional-quality software icons in raster and vector formats.
License: Demo
OS Support: Win 3.1x,Win95,Win98,WinME,WinNT 3.x,WinNT 4.x,WinXP,Windows2000,Windows2003,Windows Tablet PC Edition 2005,Windows Media Center Edition 2005,Windows CE,Windows Mobile 2003,Windows Mobile 2005,Mac OS X,Mac OS X 10.1,Mac OS X 10.2,Mac OS X 10.3,Mac OS X 10

See weird eBay auctions and weird news going on at the moment.
License: Freeware
OS Support: WinXP,Windows Media Center Edition 2005,Linux,Mac OS X,Mac OS X 10.1,Mac OS X 10.2,Mac OS X 10.3,Mac OS X 10.4,Mac OS X 10.5,Win Vista

Folder icon customisation utility written in Assembly language.
License: Freeware
OS Support: Windows2000,WinXP,