I've seen quite a few screenshots with explorer.exe running, but they didn't have the ugly yellow icon as we know. I thought it would be nice to know how to change the system icons the hardcore way by editing dll's and executables. I did a Google search and found this site: http://ofg.ganai.com/dllhacking.html It's a tutorial on how to edit the files, it has a link to a free program to use for the subject. I've stumbled over another site which might be very interesting for all the Mac lovers who want perfection: http://www.jonmega.com/~iceman/ The Iceman has some edited files online for you to download and use.
Resource Hacker is really easy to use, I edited Winamp, Explorer, XNews and shell32.dll with no problems. The great thing about RH is if you edit a file and just hit save instead of save as, it creates a backup file of your original file so you can always go back. You have to overwrite your exsisting system files so REMEMBER TO BACKUP YOUR HARDDRIVE! I or the authors of the sites I've linked to CANNOT BE HELD RESPONSIBLE if you experience problems after playing around with the vital files.
It's at your own risk - you have been warned.