http://www.macnn.com/articles/01/03/26/customizing.default/
Customizing default icons in OS X
updated 06:35 pm EST, Mon March 26, 2001
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Xicons has published an article detailing how to customize the default icons that are a part of Mac OS X retail: "examples of icons that may be customized using the method described include the Trash Can, generic Folders, the Hard Disk and other media icons, et cetera."
