Thanks Mike

I managed to locate them.
(Now have tripled my folder icons number

)
went down a different route(maybe easier?)
The way I did it was ...
Right clicked on a "Shortcut" icon.
Clicked on Properties on the menu.
On the next Window pressed the "Change Icon" button
BTW The XP layout is different to yours but works much the same

in the text window it will say something like:
%SystemRoot%\system32\SHELL32.dll That is the default icon location
To view (and use) the other sets replace the "SHELL32.dll" with
progman.exe
pifmgr.dll
moricons.dll
The icons in the box should change easily now

BTW I forget...
Do the Earlier Versions of Windows have "SHELL16.dll" instead of
"SHELL32.dll"? makes no difference will still work