I would like to replace XP folder icon with Vista's. Can anyone tell me,
where to get high resolution icon that very closely resemble Vista. More
over, I 'think' I know how to change the icon manually but I just don't know
the location of default XP icon folder because I do not want to create
another folder. Please assist me. Thanks

Vista Icon Pack for XP (.icl, Icon Library File):
http://vishal-gupta.deviantart.com/art/VistaVG-Icon-Pack-for-XP-66992399
(Download link is at top left)

Change Default Windows XP Folder Icon Tutorial:
http://www.winmatrix.com/forums/index.php?showtopic=17739

IconShop 1.13 (Free)
http://users.pandora.be/liontech/Downloads.htm