Welcome to WebmasterWorld Guest from 126.96.36.199
Forum Moderators: not2easy
There are plenty of free/cheap shareware icon editors around, and I think there's a Photoshop plugin available too.
Once your user has the icon, right click on the link on the desktop, select properties then change icon, and select the icon file. Simple as that.
This is for Windows - someone lese might be able to advise for Macs.