This is really a tough one for me also. Even Microsoft was unable to help me
resolve this issue, which very seldom happens, but usually after a "Hiccup".
It's usually the same icon, but at times others join in the disappearing
act. Microsoft suggested a corrupt user account, and after following
instructions from the Tech from Microsoft, problem was solved for about a
week. I have no spyware, or Viruses, or other symptoms, and a format and
reinstall did not solve the issue. I have tried to go into properties, and
"reinstate" the current icon (Which has disappeared), but after clicking
"OK", icon still gone. Rebooting solves the issue temporarily, until the
next time an icon decides to disappear. Changing icon to something else does
work. Also, deleting shortcut, and sending new shortcut to desktop works
too, but eventually same-o same-o. Since going to the default "Folder" look,
instead of a picture I choose, I have had no problems. Sorry this is not a
solution for you, but merely an attempt to let you know that you are not
alone in this. Anyone...Anyone... lol
Willie