Safely and easily swap out your Mac’s icons to give your desktop a look uniquely its own … FREE, with LiteIcon.
If you are aware of the program CandyBar by Panic (for Mac OS X), you know that virtually all the Mac’s icons, even the system icons like the trash can, Finder, etc., can be swapped out to give your desktop a new personalized look. The new version of CandyBar for 10.5 was rewritten from the ground upm and now includes the previous standalone Pixadex built right in — Pixidex is like iPhoto for icons.
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Most all the icons I’ve come across are free, yet the artists have put in a lot of time creating them. Up until LiteIcon was developed by Julien Ramseier of Switzerland, you needed to buy software to install free icons. LiteIcon changed all that starting with Tiger (10.4), and now has added a whole new version for Leopard (10.5).
For Mac OS X only

Free Mac OS X and Windows XP icons
Free Mac OS X and Windows XP icons
Free Mac OS X and Windows XP icons