Hi Walter,
Yes. I understand the problem perfectly. My point is that when you use a
third-party theme, only the HKEY_CLASSES_ROOT section is customized, and the
per-user setting (icons) may not be modified.
For example, if the My Computer icon is customized per-user (in the
following registry key), then applying a third-party theme may not change
the My Computer icon, because the per-user customization takes precedence.
HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Explorer\CLSID\{20D04FE0-3AEA-1069-A2D8-08002B30309D}
The ShellIconFix utility clears the per-user customizations if any. Hope
this clarifies.
--
Regards,
Ramesh Srinivasan, Microsoft MVP [Windows XP Shell/User]
Windows® XP Troubleshooting 
http://www.winhelponline.com
Hi Ramesh,
I have done as you suggested and run the program.  There is nothing
wrong with the my computer link, it is just that when I change themes
the 'My Computer Icon' remains as the last theme icon. The change over
from one theme to the next doesn't alter the 'My computer Icon'.  All
the other icons change in acordance with the selected theme.  I hope I
have explained the problem properly.
Cheers
Walter