Hello bro here is ur answer for the requirements:-
Softwares required-resource hacker
http://www.angusj.com/resourcehacker/
My computer icon :-
a> open shell32.dll in resource hacker.
b>goto icon group>16>1033
c>click on action>replace icon and select the icon of ur choice.
d>Save changes and exit.
e>Restart ur system and see the effect
Recycle bin:-
Empty:-a>open shell32.dll in resource hacker.
b>Goto icongroup>32>1033
c>Click action>replace icon and selct the icon of ur choice
d>Save it.
Full:-a>Same as above
b>goto icongroup>33>1033
Follw the steps c and d from above
Now restart ur system to see the effect
Drives icon:-Their r 2 methods for the drive icons
:- Changing the default icon or setting the individual one.
I dont know which one u want to ask so plz reply and i dodnt understood what did u mean to say by user icons