The icons used in desktop are/were in progman.exe, shell32.dll and control.exe (IIRC, it was a long time ago).
What were the MS-DOS programs that Windows used the progman.exe stock icons for?
https://devblogs.microsoft.com/oldnewthing/20250506-00/?p=11...
What were the intended uses of those icons in moricons.dll?
https://devblogs.microsoft.com/oldnewthing/20250505-00/?p=11...
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The icons used in desktop are/were in progman.exe, shell32.dll and control.exe (IIRC, it was a long time ago).