How to:

From Control Panel Choose “folder options”.

then do as in screen shots below:

image

after pressing advanced

image

 

Other methods:

http://support.microsoft.com/kb/q132668/

http://mobilitytoday.com/forum/showthread.php?t=11057

http://windowsxp.mvps.org/jpgicon.htm

use freeware program:

http://www.freewaregenius.com/2008/04/08/change-the-icons-used-for-any-filetype-file-or-folder-from-the-context-menu-with-iconx/