Now, I have transferred all the icons from XP to my Windows 98 laptop...
had to make some tweaks because of the alpha.
Here's a little tidbit- the desktop, in all versions since windows 95, is actually a Listview, the very same thing used to view files in explorer windows and so forth!
It's simply set to have a transparent background and forced into Icon mode.
One could make a small app that acquires the handle to this Listview control and sends it a message that changes it's View mode... that could make for some wacky desktops...