there is a program called theme bar that can do that. It is by microgarden(or something close) you can download it from www.shareware.com be warned though, while in trial mode this thing reminds you all the time - even when you aren't using IE... It gets to the point where i deleted the program in a week... - but it works well enough and is pretty stable... so there isn't much complaining besides the constant BUT ME!!!
If you want to do it without having another program running you should be able to use Resource Hacker to change them, they're in Shell32.dll under Bitmaps. Make a backup of the dll first.
- MooseSkin "To alcohol! The cause of - and solution to - all of life's problems!"
