Well, you can find th icons of the Pocket PC and the Smartphone in either Shell.exe, some *.dll files or the appropriate *.exe files.
What I did before was use the *.dll from PocketFacelift, lifted it from the application, ran it through exescope, and replaced the icons with my own. Now, since my whole intention was to use it for folder icons only, I didn't need Facelift altogether since I was on PPC2002, but then I know that there is a *.dll out there now made available for just this purpose.
Now... to find it. Also, has anyone developed a utility to simply change icons of even built-in apps that is not PocketFacelift...
Mabuhay! ~ Carlo