Originally posted by ironguy
If you have the default icons, right click on a file that you want to see the icon for, select properties. Select the icon tab. You'll see a path to the current icon.
On Win2000,
bmp is mspaint.exe,1
jpg is mshtml.dll,8
gif is mshtml.dll,9
png is peicons.exe,1
Your settings may be different. I use IconPackager from Stardock, but this is from the default Windows setting.