Allow themes to change desktop icons

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You can enable smart folder icons that give you a mini-preview of the contents of a subfolder, but even then it’s going to be standard Windows icons.

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In fact, it’s a real mishmash of different techniques – some of which require additional software! – depending on exactly what that icon represents. You might think that changing those file and folder icons that appear on your Desktop would be pretty easy, but Windows 10 isn’t so forgiving.