Do you have any problem just changing a file icon the normal way via right-clicking and selecting Properties and choosing the "Change icon" button and browsing to C:\Windows\System32\shell32.dll?
I can't find a lot of information on this but you are probably running foul of Windows 8 File Protection."
Thanks for your effort Linney. A change of icon situation you describe is not my problem. Yes, I can simply change an icon by having a different icon in shell32.dll referenced. What I am talking about is actually changing one or more icons withing shell32.dll itself. It's the only way one can actually change the icons in a start menu. A traditional classic start menu containing, "Programs, Settings, Search, Help & Support, Run & Shut Down". I have been able to do this in any shell32.dll from Windows 95 through Windows 8, but Windows 8.1 balks at any change of the icons by not allowing Windows to boot. Somewhere, somehow there's a workaround but I have not been able to discover what it is.