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Click on the start button.
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Right-click on the start menu item of which you want to change the icon.
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Select Properties.
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Click Change Icon…
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Browse for the icon and select it.
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Click OK twice.
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Type TASKKILL /F /IM EXPLORER.EXE in start menu search box or run and press Enter.
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Type EXPLORER.EXE in start menu search box or run and press Enter.
Now the Windows Explorer will restart and the icon of the start menu item will be changed.