Windows Desktop Shortcuts
This Tutorial is for all versions of Windows 9x.
Changing Your Icon
Right-click on your Shortcut Icon and choose Properties from the drop-down Menu. In the Window that pops up, located in the bottom-right corner, there is a button that says "Change Icon."
Clicking on the "Change Icon" takes us to a Dialog Box showing the same Icon as we want to get rid of.
So let's click on the "Browse" button and go Icon shopping.
Choosing Your Icon
In the window now showing, click once on any folder past the one's starting with "M" to highlight it.
Then press the "M" key on your keyboard. This is just a fast way to get us to the files starting with "M" and works in all directories.
Scroll until you see a file called "MOREICONS.DLL" and double click on it.
You will now have more Icons to select from and you can pick whichever one you want. Select the one you want by clicking and highlighting it, then click the "OK" button.
Final Selection
For my Shutdown Icon, I choose the one with the green highlight. Don't ask me why, I just liked the idea of using one finger, or in this case one click, to represent shutting down my Computer.
Clicking the "OK" button gives the next screen showing that Windows has accepted my choice, and puts it in the top left-hand corner.
Clicking the "Apply" button, then "Close" will now put this Icon on the Desktop.
Now You're Done
Right-click on any free space on the Desktop, choose "Arrange Icons" then select "By Name" and the Icons on your Desktop are now neatly arranged, alphabetically.
Menu Arranging Tip:
This method also works on the Start Menu.
Click: Start > Programs, then right-click anywhere on the Program listings—that's the large Menu which usually has "Accessories" in it. The same popup Menu will appear, choose "Sort by name" and they too, will be listed alphabetically.
From now on when you are ready to shutdown your Computer, you can use your own Shortcut. Gotta like that! 
More Icon Selections
If you don't like the selection from the above example, after you click on "Change Icon" type or Copy & Paste, this line in the dialog box:
C:\WINDOWS\SYSTEM\SHELL32.DLL
and maybe you'll like this selection better.
You can change almost any Icon on the Desktop, by using:
Right-click > Properties > Change Icon
and seeing what else is available. Test it out and remember to click "Cancel" if you do not want any changes to take effect.
More Desktop Shortcuts
You can create other handy Shortcuts using the following:
Open a DOS Window: C:\WINDOWS\COMMAND.COM
Reboot The Computer: C:\WINDOWS\RUNDLL32.EXE shell32.dll,SHExitWindowsEx 2
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