Icontweaker [best]

IconTweaker is a classic desktop customization tool primarily designed for older versions of Windows (like XP) to change system icons quickly and easily.

Learn how to change folder icons using built-in Windows settings. IconTweaker

Retro Computing: If you are maintaining a Windows XP or Windows 7 machine, this is the gold standard for customization. though often paid

: A robust, though often paid, alternative that provides similar system-wide icon swapping. IconTweaker