How to Change a Shortcut Folder or File Icon in Vista

<body> <center>Sorry you do not have frames enabled. Here is the link of the tutorial:<br> <a href="http://www.vistax64.com/tutorials/88519-shortcut-folder-file-icon-change.html">http://www.vistax64.com/tutorials/88519-shortcut-folder-file-icon-change.html</a></center> </body>