Source: answers.microsoft.com
Most Icons Windows 10 uses are actually located in C:\Windows\System32\
The two primary locations are:
C:\Windows\System32\shell32.dll
C:\Windows\System32\imageres.dll
Plus a few in
C:\Windows\System32\imagesp1.dll
C:\Windows\System32\filemgmt.dll
These locations are “Libraries” that are only accessible when using a “Change Icon” setting of some type…