Free icon changer utility
http://joost.endoria.net/icontweaker/screenshots/
from
WinCustomize Forums
For any of you lot that doesn't have IconPackager allready but would like a free utility to tweak the look of your icons systemwide you can try IconTweaker. I haven't tried it my self, but it look pretty neat. It features a theme format defined in XML. It also got a plugin system that allows you to broaded the amount of icons you can customize.
Found it from browsing Virtual Plastic.
Found it from browsing Virtual Plastic.