Windows Icon File (default installer) - part 1

Big ones:

%windir%\system32\shell32.dll           Standard
%windir%\System32\wmploc.DLL            OK
%windir%\system32\setupapi.dll          OK, Hardware / Periphals
%windir%\system32\ddores.dll            OK, lot of devices
%windir%\System32\ieframe.dll           IE and warnings, mixed ugly
%windir%\system32\netshell.dll          Ugly and non ugly
%windir%\System32\imageres.dll          Ugly, New ones
%windir%\System32\pifmgr.dll            Ugly, Win95 Ones
%windir%\System32\moricons.dll          Ugly, very old
%windir%\System32\mmcndmgr.dll          Ugly, Very old
%windir%\System32\compstui.dll          Ugly, Very old

Small ones:
%windir%\system32\accessibilitycpl.dll
%windir%\explorer.exe
%windir%\system32\gameux.dll Some gaming icons
%windir%\system32\mmres.dll Audio
%windir%\system32\mstscax.dll Warnings
%windir%\System32\netcenter.dll Network
%windir%\System32\networkexplorer.dll
%windir%\system32\networkmap.dll
%windir%\System32\pnidui.dll Ugly Exlamations
%windir%\system32\SensorsCpl.dll Handheld devices
%windir%\system32\xpsrchvw.exe %windir%\system32\UIHub.dll
%windir%\system32\vpc.exe - provided as a free download for Win7 owners %windir%\system32\wmp.dll Media player
%windir%\system32\wpdshext.dll Battery and arrows
%windir%\system32\wucltux.dll


or you can using:
IconsExtract from NirSoft.
It scans a folder you select and can list any icons and files which contain icons.

Sources
Internet