Open you registry and find the key below.
Within the key are three values: '(Default)', 'Empty' and 'Full'. Set the values to equal the icon you'd like to display for the various states of the Recycle Bin.
Note: These changes should take place immediately, you may need to refresh your desktop by clicking on a blank area and pressing F5.
Key:[HKEY_CLASSES_ROOT\CLSID\{645FF040-5081-101B-9F08-00AA002F954E}\DefaultIcon]
Value Name: (Default), Empty, Full
Data Type: REG_SZ
Data:Path to Icon File
