Explorer File Icons in .NET
Abstract:
The System.Runtime.InteropServices namespace contains many useful classes, structures and attributes that you can use to access your legacy libraries and resources. The .NET Framework as a whole also provides many services for migrating existing code and resources to managed code. This article explains how to use these services to extract resources from Win32 resource files as well as how to write icon resources to .ICO files. It also covers many of the issues surrounding resource management and interoperating with unmanaged code, memory and binary formats.
Also: http://www.dotnet247.com/247reference/msgs/25/129205.aspx