How to change windows Xp icons?

how to change icon in windows xp without using software/aplication?How to change windows Xp icons?
Right click the shortcut, select properties and click on the change icon button.How to change windows Xp icons?
Right click on the icon. Choose properties. Click on ';Change Icon';. Click on ';Browse';. Go to the directory containing your icon and double click on it. If it is not an icon file then click on the down arrow on ';File Of Type'; and choose ';All Files';. Double click on the file containing the icon. You should now see a list of icons contained in that file. Double click on the one you want and then click ';OK';.