Possible, but not simple. If you rightclicked the desk , and used "New" and
"Text File", you would get a new text document icon on the desk. To change
that icon you would use Start menu/.../RUN to open 'regedt32.exe'
at:
HKEY_CLASSES_ROOT\txtfile\DefaultIcon
you would put in the path to the a *.ico or .bmp file, or a dll containing
one, and it's number in the dll.
Apps are programmed to do this during setup. System files all have entries
something like this, if a bit more complex.
There are various tweaking apps available for managing icons. Google for
one. 'vista tweak icons'
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Mark L. Ferguson
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