change the icon on the "start" button?

I figured out how to change the text of the "start" - button of windows which is placed at the lower left corner of your windows desktop - you just have to change a resource in the explorer.exe.

I found out that there's also a ressource for the window flag symbol in the explorer.exe, but changing this to another icon didn't affect the button at all - so it can't be the correct ressource.

So how can I actually change the icon on the start button?

Thank You,
Jürgen

Get a Windows XP theme editor program thingy.

Actually I want to do it in Win 98. Sorry, I forgot to mention that <:-) - so the Windows XP theme editor wouldn't do the job for me...