I was faced with a similar problem. Here was my solution. Save the code below to a text file. Call it icons.hta and you are in business for making new icons witht he path you specify. Just have your users delete the old ones.
<html>
<head>
<script language=vbscript>
Sub MakeIcon(ByVal typ)
On Error Resume Next
set fso = CreateObject("Scripting.FileSystemObject"

set WshShell = CreateObject("Wscript.Shell"

set WshNet = CreateObject("Wscript.Network"
' trim down user name.
NoGo = False
Select Case typ
Case 1
targ = "C:\Program Files\Microsoft Office\Office10\MSACCESS.EXE"
strLnk = "\Access.lnk"
Case 2
targ = "C:\Program Files\Microsoft Office\Office10\Excel.EXE"
strLnk = "\Excel.lnk"
Case 3
targ = "C:\Program Files\Microsoft Office\Office10\POWERPNT.EXE"
strLnk = "\PowerPoint.lnk"
Case 4
targ = "C:\Program Files\Microsoft Office\Office10\WINWORD.EXE"
strLnk = "\Word.lnk"
Case 5
targ = "C:\Winnt\System32\Calc.EXE"
strLnk = "\Calculator.lnk"
Case 6
targ = "C:\Winnt\defptr.exe"
strLnk = "\DefaultPrinter.lnk"
Case 7
targ = "C:\Program Files\Winzip\Winzip32.EXE"
strLnk = "\Winzip.lnk"
Case 8
targ = "C:\Program Files\Other1\Other1.EXE"
strLnk = "\Other1.lnk"
Case 9
targ = "
strLnk = "\other2.url"
Case Else
NoGo = True
End select
If NoGo = False Then
strDsk = WshShell.SpecialFolders("Desktop"

strshortcut = strDsk & strLnk
If Not fso.FileExists(strshortcut) Then
set oUrlLink = WshShell.CreateShortcut(strshortcut)
oUrlLink.TargetPath = targ
oUrlLink.Save
End If
End If
End Sub
</script>
</head>
<body bgcolor="#3E6DA5">
<p align="center"><center>
<H1>Desktop Icons</H1></center></p>
<div align="center">
<center>
<H1><font color="#FFFFFF">Want Desktop Icons? Pick and choose which ones you want using the buttons below.</font></H1>
<table cellpadding="3" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF" style="border-collapse: collapse" bordercolor="#FFFFFF" cellspacing="0" border="4">
<tr>
<td bgcolor="#7B97E0" align="center" bordercolorlight="#FFFFFF" bordercolordark="#000066" bordercolor="#FFFFFF">
<form name=shrtcut method="GET">
<center>
<br>
<font color="#FFFFFF"><b>MS Office Applications</b></font><br><hr>
<input type="button" value="Access" name="typ" onclick="MakeIcon(1)">
<input type="button" value="Excel" name="typ" onclick="MakeIcon(2)">
<input type="button" value="PowerPoint" name="typ" onclick="MakeIcon(3)">
<input type="button" value="Word" name="typ" onclick="MakeIcon(4)"><br><br>
<font color="#FFFFFF"><b>Utilities</b></font><br><hr>
<input type="button" value="Calculator" name="typ" onclick="MakeIcon(5)">
<input type="button" value="Default Printer" name="typ" onclick="MakeIcon(6)">
<input type="button" value="Winzip" name="typ" onclick="MakeIcon(7)"><br><br>
<font color="#FFFFFF"><b>Other Applications</b></font><br><hr>
<input type="button" value="Other1" name="typ" onclick="MakeIcon(8)">
<input type="button" value="Intranet Application" name="typ" onclick="MakeIcon(9)">
</center>
</form>
</tr></td>
</table>
Need more icons? E-Mail Tech-Support for an updated icon file.
</center>
</div>
</body></html>