To change icons on Windows 95 desktops:
Two types.  If changing the icon for a program you placed on,
then simply right-click the icon, go to properties, then
to shortcut, and change icon.  Click browse, and go to folder
where target icon is.  Double-click icon or select icon and press enter.
Return to main properties screen, and click Apply.
To change the icons, (I think you must have MS Plus!) for My Computer, Network Neighborhood,
and both Recycle Bins, (empty and full), go to control
panel, in Start Menu>Settings, and select Display.  Go to
Plus!, and select the icon you want to change.  Click Change
Icon, and then repeat the steps I gave earlier.