Why?
I think (can't remember for sure) that the My Computer, My Network
Places, Recycle Bin, and Internet Explorer icons are determined by the
file paths in your theme file. You could save your theme as a .theme
file (from the Display Properties box) and open the file in notepad.
Then find the path for Internet Explorer and point it to the icon you
want. Again, this might not work, because the IE icon might not be in
the theme...
Stevo